Generation of Tax-Exempt Documents

Abstract

To expand the scope of stores where travelers can make duty-free purchases, there is provided an apparatus, a method, and a computer-readable storage medium that enable travelers to purchase tax-refund-eligible goods at additional stores without the need for the stores to create specific documents or electronic documents. 【Solution means】 The apparatus includes a receiving circuit that receives traveler identification information and one or more seller invoices from the traveler. The one or more seller invoices relate to one or more purchases made in the name of an intermediary company while the traveler is visiting the territory. The apparatus also includes a determination circuit that determines whether the traveler identification information and the one or more seller invoices meet the tax refund conditions, and an issuing circuit that, in response to a determination that the tax refund conditions are met, generates an invoice related to the sale of one or more purchases from the intermediary company to the traveler and generates a duty-free document that identifies the one or more purchases.

Description

Technical Field

[0001] The present invention relates to an apparatus, a method, and a computer-readable storage medium.

Summary of the Invention

[0002] For purchases made by travelers visiting foreign territories, tax refunds, in at least some territories, require the seller from whom the visitor made the purchase to create tax exemption documents. This requires that the seller be able to facilitate the tax refund.

[0003] According to a first aspect, a receiving circuit configured to receive traveler identification information and one or more seller invoices from a traveler, the one or more seller invoices being related to one or more purchases made in the name of an intermediary company while the traveler is visiting the territory, the receiving circuit; a determination circuit configured to determine whether the traveler identification information and the one or more seller invoices meet tax refund conditions; in response to a determination that the tax refund conditions are met, generate an intermediary company invoice related to the sale of one or more purchases from the intermediary company to the traveler, generate a tax exemption document identifying the one or more purchases, an issuing circuit; An apparatus is provided that includes.

[0004] According to a second aspect, a receiving circuit configured to receive one or more seller invoices from a traveler and traveler identification information, the one or more seller invoices being related to one or more purchases made in the name of an intermediary company while the traveler is visiting the territory, the receiving circuit; a transmitting circuit configured to transmit the one or more seller invoices and the traveler identification information to the apparatus according to the first aspect; A traveler device is provided that includes.

[0005] According to a third aspect, receiving traveler identification information and one or more vendor invoices from the traveler, wherein the one or more vendor invoices relate to one or more purchases made in the name of the intermediary company while the traveler is visiting the territory; determining whether the traveler identification information and the one or more vendor invoices meet tax refund conditions; in response to a determination that the tax refund conditions are met, generating an intermediary company invoice for the sale of the one or more purchases from the intermediary company to the traveler; generating a duty-free document identifying the one or more purchases; A method is provided that includes the above.

[0006] According to a fourth aspect, receiving one or more vendor invoices and traveler identification information from the traveler, wherein the one or more vendor invoices relate to one or more purchases made in the name of the intermediary company while the traveler is visiting the territory; transmitting the one or more vendor invoices and the traveler identification information to the apparatus according to the first aspect; A method is provided that includes the above.

[0007] According to a fifth aspect, there is provided a computer-readable storage medium including computer-readable instructions that, when executed by one or more processors, cause the one or more processors to execute the method according to the third aspect or the fourth aspect.

[0008] According to a sixth aspect, a traveler purchases one or more purchases in the name of the intermediary company while visiting the territory; the traveler transmits traveler identification information and one or more vendor invoices relating to the one or more purchases to the intermediary company; The step of the intermediary company receiving traveler identification information and one or more seller invoices from the traveler; The step of determining whether the traveler identification information and one or more seller invoices meet the tax refund conditions; In response to the determination that the tax refund conditions are met, The step of generating an intermediary company invoice regarding the sale of one or more purchased items from the intermediary company to the traveler; The step of generating duty-free documents identifying one or more purchased items; The step of the traveler taking one or more purchased items out of the territory (export); The step of the intermediary company receiving proof of the removal of one or more purchased items; A method is provided that includes.

Brief Description of the Drawings

[0009] This technology will be further described by way of example only, with reference to its configuration shown in the accompanying drawings.

[0010]

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Mode for Carrying Out the Invention

[0011] In some configurations, there is provided a receiving circuit configured to receive traveler identification information and one or more seller invoices from the traveler, wherein the one or more seller invoices relate to one or more purchases made in the name of an intermediary company while the traveler is visiting a territory, a determination circuit configured to determine whether the traveler identification information and the one or more seller invoices meet the tax refund conditions, and in response to the determination that the tax refund conditions are met, an issuing circuit that generates an intermediary company invoice related to the sale of one or more purchases from the intermediary company to the traveler and generates a tax exemption document specifying the one or more purchases.

[0012] In many territories, travelers are given the opportunity to purchase certain items duty-free, provided that those items are taken out. Typically, under these regimes, travelers make their purchases from stores offering duty-free shopping (including payment of the tax that will later be reclaimed), and are required to hold (physically or electronically) one or more documents issued by that store. These documents are then presented at the exit of the territory together with the purchased items, and customs officers inspect (e.g., verify) that the purchased items are being taken out. In addition to the administrative burden imposed on travelers, these approaches require purchases to be made at specific shops that have the technology necessary to provide travelers with tax refund documents. This restricts the stores (shops) available for duty-free shopping, reduces convenience for travelers, and may reduce the opportunity for sellers to sell to certain travelers who are likely to make purchases at shops offering duty-free shopping.

[0013] The present technology recognizes that it would be desirable to expand the range of stores where travelers can make duty-free purchases, and provides a solution that allows travelers to purchase tax-refundable goods at additional stores without the need to create specific documents or electronic documents at those stores. The traveler selects the purchased item(s) at a store (which may or may not offer an alternative duty-free shopping solution), and requests that the seller's invoice be created in the name of an intermediary company rather than directly in the name of the traveler individual. The traveler then makes the purchase on behalf of the intermediary company (e.g., in the name of the intermediary company), paying for the purchased item(s) with their own money (e.g., cash or credit card / debit card), including payment of the sales tax, and retaining possession of the purchased item(s) at all times. Since the purchase is made on behalf of the intermediary company, the intermediary company can (as a business) later claim a refund of the sales tax paid on its behalf. The store does not create additional tax refund information and may not be aware that a tax refund for the traveler will be made later.

[0014] The traveler receives a seller invoice from the store and sends the seller invoice (either as a physical copy or by scanning / taking a photo of the seller invoice) to a device (such as a server device or an intermediary company device operated by an intermediary company). The traveler also provides their traveler identification information, which confirms their status as a traveler and thus their eligibility to receive a sales tax refund. The traveler identification information may be provided in the form of one or more identity documents, such as a scan / photo of the traveler's passport, or (if the traveler has pre-registered with an intermediary company) in the form of a username and password associated with the traveler that can be used to identify the traveler. The intermediary company performs the necessary checks (which may vary depending on the specific territorial requirements of the territory where the purchase was made) and determines whether the traveler identification information and the seller invoice meet the tax refund conditions. If the tax refund conditions are met and it is determined that both the traveler and the purchased item(s) detailed in the seller invoice meet the territory's tax exemption requirements, the device generates an intermediary company invoice for the sale of the purchased item(s) from the intermediary company to the traveler, and a tax exemption document that identifies the purchased item(s) so that the traveler can later claim a refund for the sales tax paid at the time of purchase. In practice, the traveler is the one who physically makes the purchase using their own money (on behalf of the intermediary company), but the one or more items purchased are in fact purchased by the intermediary company and then resold to the traveler (as a transaction for which the tax can be refunded). In some configurations, the intermediary company invoice is generated at the same time as the tax exemption document, but this is not necessarily the case. In some configurations, the intermediary company invoice is generated after the tax exemption document, for example, when the traveler submits proof of departure from the territory and / or after one or more additional checks regarding the traveler have been completed. Generating the intermediary company invoice later reduces the increase in unnecessary invoices that may become unnecessary if the traveler is unable to leave the territory.

[0015] Even if the store of origin does not issue special tax exemption documents, the intermediary company can claim tax refund (as a business), so the store does not need to have specific tax-free shopping technology, nor does it need to file a tax exemption system notice. The store only needs to create a seller invoice in the name of the intermediary company. Documents required for the traveler to claim a sales tax refund (e.g., tax exemption documents) may be generated by the intermediary company or by a device owned and / or operated on behalf of the intermediary company. Therefore, tax-free shopping can be used even by stores that have filed a notice to provide tax refund, or stores that do not have specific in-store hardware or software to enable tax refund.

[0016] As used herein, the term "invoice" refers to a transaction statement that shows the goods and / or services provided, together with an indication of the currency amount to be paid for those goods and / or services. It will be readily apparent to those skilled in the art that one or more receipts and / or other forms of proof of purchase may be used in place of, or in addition to, one or more invoices.

[0017] In some configurations, the issuance circuit triggers a tax refund procedure that includes requesting a refund of the taxes paid when a traveler purchases one or more items in response to a determination that the tax refund conditions are met and refunding the taxes to the traveler. A business intermediary company has no obligation to pay sales tax. However, since the purchases are made by the traveler, these sales taxes are paid by the traveler on behalf of the intermediary company at the time of purchase. Therefore, if the intermediary company determines that the tax refund conditions are met, the intermediary company can claim a refund of the taxes paid on its behalf from the local authorities. The intermediary company may claim a tax refund as soon as it determines that the tax refund conditions are met. Alternatively, the intermediary company may hold off on claiming a tax refund until one or more additional conditions are met. For example, until proof-of-removal information is received. The taxes may be refunded in full, or in some configurations, the refunded taxes may be subject to one or more fees imposed by, for example, the intermediary company.

[0018] In some configurations, the receiving circuit is configured to receive proof-of-removal information indicating that the traveler has removed one or more items, and the issuance circuit is configured to hold off on triggering the tax refund procedure until the proof-of-removal information is received. The proof-of-removal information may be obtained at the point of departure from the territory, for example, at a customs desk or unattended kiosk at an airport, ferry port, or other point of departure from the territory. The proof-of-removal information may be transferred directly from the customs desk / kiosk to the receiving circuit (automatically or in response to a traveler's request), or it may be issued to the traveler and then resent to the receiving circuit. Alternatively, a hard copy of the proof of removal may be provided for the traveler to scan and transfer to the receiving circuit, or the traveler may mail it to the intermediary company and an employee of the intermediary company may scan the proof of removal and transfer it to the receiving circuit.

[0019] In some configurations, the issuance circuit triggers a tax refund procedure in response to a determination that the early refund conditions are met, prior to receiving the proof-of-removal information indicating that the traveler has removed one or more purchased items. By being able to trigger an early refund, i.e., a refund prior to receiving the proof of removal, the traveler may be able to receive the refund promptly. This is particularly advantageous for low-budget travelers who may wish to maximize their duty-free shopping capabilities. The early refund conditions may be determined based on one or more traveler criteria, vendor criteria, and / or purchase item criteria.

[0020] For example, in some configurations, the apparatus includes a memory circuit configured to store account data associated with a traveler, the account data including traveler risk assessment information that identifies a user's likelihood of taking one or more purchases outside the territory, and an issuance circuit configured to determine, based on the traveler risk assessment information, that an early repayment condition is met. The traveler risk may be based on a traveler carry-out history indicating several factors, such as previous purchases made by the traveler and carry-out certification information received in relation to the previous purchases. A traveler who always takes out duty-free purchases and has a record of timely submitting carry-out certifications for those purchases may be considered to be at a lower risk compared to a new traveler with little or no traveler carry-out history. Alternatively or additionally, if there is a record that the traveler made a purchase, requested the generation of duty-free documents, and then did not submit the duty-free documents, the traveler risk may be considered high. The traveler risk may be reversible, and a high-risk traveler who has built credit may have their risk reduced. Alternatively, the traveler risk may have one or more non-cancellable attributes, for example, if it is determined that no carry-out certification was obtained for a particular previous purchase, the traveler may be shown as high risk. The level of this risk associated with making an early repayment may be irreversible (i.e., only increaseable) without the intervention of a system administrator. This determination may be based only on the traveler risk assessment information, or in some configurations, this determination may be based on one or more additional conditions in addition to the traveler risk assessment information. For example, this determination may be based on how easily an early repayment made can be recovered if the traveler did not upload a carry-out certification related to the early repayment.

[0021] In some configurations, the issuance circuit is configured to update traveler risk assessment information regarding the traveler in response to receipt of a carry-out certification. For example, upon receipt of the carry-out certification, the level of risk associated with the traveler may be decreased.

[0022] In some configurations, the issuing circuit triggers a debt collection procedure that includes performing a reverse debit to recover taxes in response to a determination that the proof of removal has not been received even after a predetermined time. In some configurations, the proof of removal may be sent directly from a customs validation station to the receiving circuit, but in some configurations, the proof of removal may be provided to the traveler as a physical document (e.g., a document stamped with a rubber stamp). In some configurations, one or more reminders may be issued to the traveler to upload the proof of removal before a predetermined time has elapsed and before triggering the debt collection procedure. The debt collection procedure may further include one or more steps for recovering taxes, including, for example, issuing a refund request to the traveler.

[0023] In some configurations, the debt collection procedure includes updating traveler risk assessment information to increase the level of risk associated with the traveler. Due to the request of the debt collection procedure, the traveler may (temporarily or permanently) lose eligibility for early tax refunds.

[0024] As an alternative to, or in addition to, being based on traveler risk information, in some configurations, the issuance circuit is configured to make a determination that the early repayment condition is met based on at least one of the total cost of one or more purchased items, the total number of one or more purchased items, and the tax repayment category of one or more purchased items. For example, the greater the total cost of one or more purchases, the lower the likelihood of early repayment. In some configurations, early repayment may be made only if the total cost of one or more purchased items is below a total purchase threshold defined based on traveler risk information. Travelers with a higher risk may have a lower total purchase threshold than travelers with a lower risk. Similarly, this determination may be made based on the number of purchases and / or the number of purchased items whose individual price exceeds a certain amount. This determination may also be based on the tax repayment category of one or more purchased items. For some tax-repayable products such as consumables, the risk associated with making early tax repayments may be considered higher than for tax-repayable products classified in another category. It will be readily apparent to those skilled in the art that the exact criteria used may include combinations of these categories and may vary by territory.

[0025] In some configurations, the determination that the tax repayment condition is met is based on a seller risk assessment that includes identifying the level of risk associated with the seller identified in one or more seller invoices. The seller risk assessment may be based on the scale of the seller's business, the types of products sold by the seller, and / or other publicly available information about the seller. The seller risk assessment may further be based on whether the seller is known to an intermediary company. Including the steps of the seller risk assessment helps to eliminate fraudulent tax repayment claims where the seller colludes with the traveler to fraudulently claim tax repayment.

[0026] In some configurations, the determination circuit is configured to maintain a database storing levels of risk associated with a plurality of sellers, and the seller risk assessment includes identifying the level of risk by looking up seller risk information in the seller database. For example, a seller that is known as a provider of consumables eligible for tax refund and / or is frequently used by travelers seeking the benefits of duty-free shopping can quickly establish a reputation from an intermediary company as a trustworthy seller. Alternatively, a seller that is unknown to the intermediary company may not have built the same level of trust and the risks associated with those sellers may be considered high (and thus the likelihood that early repayment conditions are met for such sellers may be low).

[0027] In some configurations, the seller risk assessment includes performing one or more checks to confirm the existence of the seller and / or that the seller invoice was issued by the seller. The checks may be automated or may be performed manually by one or more operators working for or on behalf of the intermediary company. For example, an operator handling a tax refund claim for a seller unknown to the intermediary company may check whether the seller's website and / or social media exists. Alternatively or additionally, the operator may contact the intermediary company (e.g., by phone or email) to confirm the existence of the seller and to verify that the seller invoice was actually issued by the seller.

[0028] In some configurations, the seller risk assessment includes a forgery detection step that verifies at least one item of the content and / or format of one or more seller invoices identifying the seller against one or more previous seller invoices identifying the seller. The comparison may be performed, for example, by an operator employed by or acting on behalf of an intermediary company. Alternatively or additionally, the comparison may be performed using one or more machine learning algorithms trained using one or more previous seller invoices classified as belonging to the seller and one or more other invoices classified as not belonging to the seller. The trained machine learning algorithm may be configured to flag whether one or more seller invoices correspond to one or more previous seller invoices and report this identification result to the operator, who can make a final determination as to whether one or more seller invoices are considered to belong to the seller. Incorporating a seller risk assessment that includes a forgery detection step helps reduce the risk of fraudulent tax refund claims that may be modified after the seller invoice is issued by the store.

[0029] In some configurations, one or more purchases are multiple purchases made at multiple different stores. The multiple different stores may be the same store or multiple different branches of multiple different stores. The multiple different stores may be located within the same shopping mall and / or grouped into the same group. Alternatively, the multiple different stores may be located in physically separate regions of the territory. In some configurations, one or more purchases may be made at different sales floors of one or more departments. If the purchases are made at multiple different stores (or sales floors within one or more departments), the purchases may be grouped into the same tax refund claim and transmitted to the receiving circuit of the device as part of a single transfer. Alternatively, the traveler may apply for registration of a user account that can store the seller invoices related to the multiple purchases before submitting them to the receiving circuit to determine whether the duty-free conditions are met.

[0030] In some configurations, the determination circuit is configured to make a determination that the tax refund condition is met based on the total cost of tax refund target items belonging to the tax refund category exceeding the tax refund threshold associated with the tax refund category. In some territories, there may be a minimum expenditure threshold that purchases need to reach in order to be eligible for tax refund. The threshold may be based on the type of purchase. For example, there may be a threshold associated with purchases classified as consumables and a different threshold associated with purchases classified as non-consumables.

[0031] In some configurations, the determination that the tax refund condition is met includes at least one of a manual determination process and a machine learning process. The manual determination process may be performed by an operator working for or on behalf of an intermediary company. The machine learning process may use one or more trained machine learning models configured to identify the tax refund category of one or more items and identify the currency amount spent on the purchases of that tax refund category from the seller's invoice. The machine learning process may be the first step in this determination, and a second step may be performed by an operator to check whether the machine learning process is correct. The machine learning process may be configured to provide a confidence indicator indicating how confident it is in that determination, and additional manual checks may be performed if the confidence indicator falls below a predetermined threshold. By using the machine learning process, the total time required to make the determination is reduced.

[0032] In some configurations, the traveler identification information includes the traveler's image data and the traveler's scanned identity document, and the determination that the tax refund conditions are met includes comparing the traveler's image data with the scanned identity document. The scanned identity document may be, for example, a passport, a driver's license, an ID card, or other photo-bearing identity document recognized as an identity proof within the territory. Whether the traveler's image data matches the scanned identity document may be determined by comparing the traveler's image data with the photo-bearing identity document using, for example, one or more face recognition algorithms or using manual comparison. Also, this determination may include checking one or more features of the scanned identity document to verify that the identity document is a recognized valid identity document.

[0033] The image data may be a still image, but in some configurations, the image data includes video data that includes a sequence of one or more images. The video data has a predetermined duration and / or may include a video having one or more predetermined criteria regarding the portion of the traveler's face that must be shown in the video data.

[0034] In some configurations, the image data is live image data. Using live image data (e.g., live video data), by verifying that the image data is being presented by the traveler identified in the image data, an additional level of security is provided. The live image data may be obtained as part of an automated process or during a call with an operator working for or on behalf of an intermediary company.

[0035] In some configurations, the determination circuit is configured to determine that the tax refund conditions are met based on one or more vendor invoices meeting the purchase eligibility conditions. The purchase eligibility conditions may be based on the type of each purchased item, the cost of each purchased item, and / or the total cost of the purchased items.

[0036] In some configurations, a determination circuit is configured to determine, for each of one or more vendor invoices, whether the purchase eligibility conditions are separately satisfied, and an issuance circuit is configured to issue a duty-free document that identifies one or more purchased items for which the purchase eligibility conditions are satisfied. If one or more vendor invoices include a vendor invoice for which the purchase eligibility conditions are not satisfied, the determination circuit may discard the vendor invoice and generate, based on the one or more vendor invoices for which the purchase eligibility conditions are satisfied, a duty-free document and an invoice for the sale of the one or more purchased items.

[0037] In some configurations, a determination circuit is configured to determine that a tax refund condition is satisfied based on the traveler identification information satisfying the traveler eligibility conditions. To receive a sales tax refund, a traveler must meet certain eligibility criteria. These criteria may vary depending on the territory in which the traveler is traveling. In some configurations, the traveler eligibility conditions are the minimum set of legal criteria that a traveler must meet to be eligible for a tax refund.

[0038] In some configurations, the determination circuit is configured to determine whether a traveler satisfies the traveler eligibility conditions based on at least one of: verifying the identity of the traveler; verifying that the traveler is a resident of a home territory different from the territory; and verifying that the traveler has uploaded information indicating at least one repayment means. To assist in preventing fraud and identifying travelers to whom a tax refund should be made, traveler identification information may be requested. To qualify as a traveler, a traveler must be a resident of a territory different from the territory in which the traveler is traveling. The identity and residency status of the traveler may be determined based on the traveler's travel identification document, such as a passport. Also, the traveler may be required to upload at least one repayment means, such as bank account details indicating a bank account to which the traveler wishes the refund to be paid, or an address of a destination to which a check can be mailed.

[0039] In some configurations, the determination circuit is configured to determine whether a traveler meets the traveler eligibility conditions by verifying that at least one repayment means is suitable for performing a reverse debit. For example, in a configuration where the issuance circuit triggers a debt recovery procedure including performing a reverse debit to recover taxes in response to a determination that the proof of removal has not been received even after a predetermined time, the repayment means may consider the traveler to be eligible for early repayment only if early repayment is recoverable when the proof of removal is not received.

[0040] In some configurations, a territory is a group of one or more geographical regions that implement at least some of the tax regulations based on a common framework and share a common border for the purpose of implementing at least some of the tax regulations. For example, the territory may consist of a single geographical region, such as a country. Alternatively, the territory may consist of a group of countries that have tax regulations based on a common framework or directive, such as the European Union. The tax regulations may relate to any type of tax, such as value-added tax (VAT) and / or sales tax.

[0041] In some configurations, the issuance circuit is configured to send an intermediary company invoice to the traveler. Alternatively, the intermediary company invoice may be held in a memory circuit maintained by the intermediary company and / or sent to the customs or local authorities to facilitate subsequent steps of the tax refund process.

[0042] In some configurations, the issuance circuit is configured to send tax exemption documents to the traveler. Alternatively, the tax exemption documents may be held in a memory circuit maintained by the intermediary company and / or sent to the customs or local authorities to facilitate subsequent steps of the tax refund process.

[0043] The tax exemption documents may be issued on behalf of the intermediary company. Alternatively, in some configurations, the tax exemption documents are issued by the intermediary company. The tax exemption documents are not issued by a seller who may not be aware that the tax refund procedure is being carried out.

[0044] In some configurations, there is provided a traveler device comprising a receiving circuit configured to receive one or more vendor invoices and traveler identification information from a traveler, wherein the one or more vendor invoices relate to one or more purchases made in the name of an intermediary company while the traveler is visiting a territory, and a transmitting circuit configured to transmit the one or more vendor invoices and traveler identification information to a device. The traveler device may be embodied as a mobile communication device (e.g., a mobile phone, a laptop, or a tablet) configured to receive the one or more vendor invoices and traveler identification information and transmit the information to the aforementioned device. The provision of the traveler device may be realized through the provision of the hardware itself, for example, by directly providing a tablet, a mobile phone, a laptop, etc. Alternatively or additionally, the provision of the traveler device may be realized by providing a dedicated application to an existing tablet, mobile phone, laptop, etc. of the traveler and enabling the existing device of the traveler to function as the traveler device. The traveler device may be configured to execute a dedicated application configured for the interaction between the traveler device and the device, which may facilitate the provision of information by the traveler for the determination circuit of the device to determine whether the tax refund conditions are met. In some configurations, the traveler device may provide an option to update or correct information for the traveler in response to an indication from the device that one or more details of the traveler identification information of the one or more vendor invoices are inaccurate or incomplete.

[0045] In some configurations, the receiving circuit of the traveler device is configured to receive from the device at least one of a brokerage company invoice to the traveler regarding the sale of one or more purchased items from the brokerage company to the traveler and a duty-free document to the traveler that identifies the one or more purchased items. The brokerage company invoice and the duty-free document to the traveler may be stored in the local memory circuit of the traveler device or may be accessible to the traveler device from a cloud storage location that is maintained by or on behalf of the brokerage company. The traveler device may be configured to provide the duty-free document to a customs inspection location (which may be a validation kiosk) for the purpose of obtaining an export certificate.

[0046] In some configurations, the traveler device includes a display circuit that displays one or more information items necessary for creating a brokerage company invoice. By presenting the displayed information to the seller from whom the traveler made a purchase, the seller may be able to easily create a seller invoice, reducing the possibility of errors. The information may be presented in text form or as a code (such as a QR code) that the seller can scan, guiding the seller to a website that includes the details necessary to create a seller invoice in the name of the brokerage company.

[0047] In some configurations, a method is provided that includes: a traveler purchasing one or more purchases in the name of an intermediary company while visiting a territory; the traveler sending traveler identification information and one or more seller invoices related to the one or more purchases to the intermediary company; the intermediary company receiving the traveler identification information and the one or more seller invoices from the traveler; determining whether the traveler identification information and the one or more seller invoices meet tax refund conditions; in response to determining that the tax refund conditions are met, generating an intermediary company invoice related to the sale of the one or more purchases from the intermediary company to the traveler; generating a duty-free document identifying the one or more purchases; the traveler taking the one or more purchases out of the territory; and the intermediary company receiving proof of removal of the one or more purchases. In some configurations, the traveler pays taxes related to the one or more purchases when purchasing the one or more purchases.

[0048] Hereinafter, specific configurations of the present technology will be described with reference to the accompanying drawings.

[0049] FIG. 1 shows an approach for receiving a refund of taxes related to purchases in a portion of a territory. The approach shown in FIG. 1 includes a traveler (user) 1 indicating to a seller 3 that the traveler is a foreign visitor from outside the territory and wishes to claim a refund of value-added tax (VAT) on the purchase. The seller 3 issues a seller invoice for the purchase and a duty-free document to the traveler 1. Then, when the traveler leaves the territory, the seller invoice and the duty-free document are presented to a customs office 5 together with the goods. The customs office 5 then determines eligibility and inspects the duty-free document. And a tax authority 7 accepts the inspected duty-free document and invoice, processes the tax refund, and makes a payment to the user 1.

[0050] Payment to User 1 may be made in any suitable form, for example, by depositing the amount of tax refund into the payment card, by handing over cash to User 1, or by transferring money to User 1's account. For example, User 1 may wish for the payment to be made directly to the bank account. User 1 provides the bank account to Tax Authority 7 for the payment to be processed and completed.

[0051] The above method for claiming tax refund requires that Seller 3 where Traveler 1 makes a purchase can provide tax exemption documents electronically or in writing at the store at the time of purchase. Therefore, in stores that are not prepared to issue such tax exemption documents, tax-free purchases cannot be made using this system, the utilization rate of the entire system decreases, and the burden on travelers who want to use the tax exemption system increases.

[0052] Figure 2 schematically shows a system according to some configurations of the present technology. This system is configured to enable a traveler to use tax-free shopping in a store where the tax refund system described in relation to Figure 1 is not available. The system includes Device 30 (for example, an agency device or a server device) and Traveler Device 20 (for example, a mobile phone owned by the traveler, or a dedicated device temporarily provided to or purchased by the traveler). Traveler Device 20 includes a receiving circuit 22 and a transmitting circuit 24. The receiving circuit 22 is configured to receive one or more seller invoices uploaded by the traveler and receive traveler identification information. The one or more seller invoices are invoices related to one or more purchases made in the name of the agency by the traveler while the traveler is visiting the territory. The transmitting circuit 24 is configured to transmit this information to Device 30 as part of a request for tax exemption documents.

[0053] The device 30 includes a receiving circuit 32, a determination circuit 34, and an issuing circuit 36. The receiving circuit 32 is configured to receive a duty-free document request from the traveler device 20, which includes one or more vendor invoices and traveler identification information. The receiving circuit 32 provides the received information to the determination circuit 34, and the determination circuit 34 processes the traveler identification information and one or more vendor invoices to determine whether the tax refund conditions are met. If the determination circuit 34 determines that the tax refund conditions are not met, the device 30 may send an instruction to that effect to the traveler device 20, and the traveler device 20 may prompt the user to provide additional or alternative information. If the determination circuit 34 determines that the tax refund conditions are met, the issuing circuit 36 is configured to generate an intermediary company invoice regarding the sale of one or more purchased items from the intermediary company to the traveler and generate a duty-free document identifying the one or more purchased items.

[0054] Although only a single traveler device 20 and a single device 30 are illustrated, it will be readily apparent to those skilled in the art that an implemented system may include multiple instances of the device 30 and / or the traveler device 20. In an alternative configuration, the traveler may pre-upload the traveler identification information using another device, such as a laptop, tablet, or personal computer connected to the device 30 via a network.

[0055] Figure 3 schematically shows a series of steps performed by a traveler in accordance with various configurations of the present technology. In a first step (1), traveler 14 visits store 10 to make one or more purchases and requests that a bill identifying the one or more purchases be created in the name of intermediary company 12 (as a result, store 10 will sell the one or more purchases to the intermediary company, and traveler 14 acts as an agent and custodian for the one or more purchases). In the next step (2), store 10 issues a bill in the name of the intermediary company to traveler 14, who is considered to be making the purchase on behalf of intermediary company 12. In a third step (3), traveler 14 uploads the bill (optionally including any other eligible bills belonging to traveler 14) and traveler identification information to intermediary company 12. In a fourth step (4), intermediary company 12 determines whether the traveler identification information and the one or more bills meet the tax refund conditions. If the tax refund conditions are met, then in a fifth step (5), intermediary company 12 issues a bill regarding the sale of the one or more purchases to traveler 14 and issues a duty-free document identifying the one or more purchases to traveler 14.

[0056] Figure 4 schematically shows a series of steps performed by a traveler in accordance with various configurations of the present technology. This method begins with steps (1) through (5) shown in Figure 3. Subsequently, in step (6), traveler 14 moves to the departure location 16 (e.g., an airport or ferry port) and exits the territory where the purchase was made by undergoing an inspection process to obtain proof of removal for the one or more purchases. After leaving the territory with the goods, in step (7), traveler 14 uploads the proof of removal to intermediary company 12. In step (8), intermediary company 12 performs a tax refund for traveler 14. In step (9), intermediary company 12 submits a claim for the tax refunded to traveler 14 to the local authorities 18. Although step (9) is shown as being performed last in sequence, it should be noted that in an alternative configuration, step (9) can be performed at any point starting from the issuance of the duty-free document in step (5) shown in Figure 3.

[0057] In an alternative configuration, the departure certificate may be directly uploaded by the customs authorities to the intermediary company at the departure point 16 without the traveler having to perform the upload step (7). The system used by the customs authorities may be linked to a device operated by the intermediary company 12 that stores traveler records. In that case, as a result of the traveler 14 submitting one or more vendor invoices and duty-free documents to the customs authorities at the departure point 16, a departure certificate can be generated and directly uploaded to the intermediary company 12. For example, in response to the customs authorities scanning one of the duty-free documents and / or vendor invoices, the traveler's traveler record may be identified and a departure certificate presented. The inspection process may be performed at a human-operated customs desk and / or an unmanned inspection kiosk.

[0058] Figure 5 schematically shows a series of steps implemented according to some configurations of the present technology. In some configurations, the traveler may collect vendor invoices from multiple shops 50. For example, the traveler may make purchases at the first shop 50(1), the second shop 50(2), …, and the Nth shop 50(N). At each shop 50, the traveler requests that the invoice be made in the name of the intermediary company 56 and receives a vendor invoice 52 issued for the sale of the purchases made by the traveler in the name of the intermediary company 56 at that shop. The traveler combines the vendor invoice 52 with other vendor invoices 54 that the traveler has already collected. The traveler then submits the combined vendor invoices 54, including the vendor invoice 52 received from the shop 50, which is processed with the traveler identification information, to the intermediary company 56 in order to receive a refund of the taxes paid by the traveler at each time of purchase.

[0059] Figure 6 schematically shows an apparatus 60 (intermediary company apparatus) according to various configurations of the present technology. The apparatus 60 is provided with a receiving circuit 62, a determination circuit 64, and an issuing circuit 66. The apparatus 60 is also provided with a storage circuit 76 configured to store a plurality of traveler records 68. Each traveler record may relate to a different traveler and may include traveler identification information 78, a traveler risk profile 80, and a copy of duty-free documents and intermediary company invoices 72 related to the traveler (if such duty-free documents and intermediary company invoices 72 have been generated). The traveler record 68 also stores a copy of the seller invoice 74 submitted by the traveler.

[0060] In operation, the receiving circuit 62 receives the seller invoice 74 and the traveler identification information 78 from the traveler. The seller invoice 74 and the traveler identification information 78 are stored in the traveler record related to the traveler. If the traveler record related to the traveler does not yet exist, a traveler record may be created based on the traveler identification information 78 and other information requested and provided by the traveler, such as password information. The receiving circuit 62 is configured to receive an instruction from the traveler indicating that all the information (traveler identification information 78 and seller invoice 74) has been submitted, and in response to this instruction, triggers the determination circuit 64 to determine whether the tax refund conditions are met. If they are met, the determination circuit triggers the issuing circuit to generate duty-free documents and intermediary company invoices 72 based on the received traveler identification information 78 and one or more seller invoices 74. The duty-free documents and intermediary company invoices 72 are stored in the traveler record 68.

[0061] Also, the determination circuit 64 determines whether the early refund conditions are met based on the traveler risk profile 70 and the seller invoice 74 provided by the traveler. If the determination circuit 64 determines that the early refund conditions are met, the determination circuit 64 triggers the issuing circuit 66 to trigger an early refund to be remitted to the traveler based on the information provided to the traveler identification information 78 stored as part of the traveler record 68.

[0062] Figure 7 schematically shows further details of a traveler record 80 according to some configurations of the present technology. The traveler record 80 includes traveler identification information 82, traveler home address information 84, one or more return methods 86, travel information 88, and a flag 92 indicating whether the traveler has been authenticated, a flag indicating whether the traveler's return method is suitable for supporting reverse debit, and a flag 90 indicating whether the traveler's status as a traveler has been approved. The traveler record may also include one or more records of a seller invoice, for example, a seller invoice record 94, and the seller invoice record 94 includes, for example, a scanned or photographed copy of the seller invoice 98, details 96 of the purchased items shown in the scanned or photographed seller invoice 98, and the details 96 of the purchased items include an indication of each item purchased, the cost of each item purchased, and the tax classification category of each item purchased. Also, the seller invoice record may include a total cost display 99 that identifies the total cost of the items listed on the seller invoice.

[0063] The traveler identification information 82 may include the traveler's name, passport details, and / or a scan of the traveler's passport. The traveler's home address 84 may include the country of residence and details of the full address (e.g., house number / name, street name, city, county / state / prefecture, postal code, etc.). The repayment method 86 may include one or more repayment methods, including details of the traveler's bank account, instructions indicating that the traveler wishes to be repaid by check, etc. The travel information 88 includes information regarding the traveler's trip and may include flight / travel details, length of stay in the territory, details of future travel plans, etc. The identity verified flag 92 may be set after the traveler has been identified. This may be achieved based on an automated process that uses one or more face recognition algorithms and / or one or more machine learning algorithms trained using a library of face images. The verification step may also include a manual step where a human operator checks the user's identity document (e.g., remotely or in person at a counter provided at an airport or ferry port) against the user's image data (e.g., live video data). The reverse debit flag 97 may be set when the suitability of the repayment method 86 for the reverse debit procedure (used, for example, to recover early repayment if proof of removal is not received within a predetermined time frame) has been verified. The status approved flag 90 may be set when the traveler's status as a traveler has been approved. For example, it is based on the combination of the traveler's travel information 88 and the traveler's location information provided by the traveler device (e.g., a mobile communication device running a specific application) (e.g., GPS information, information regarding a specific Wi-Fi network located at the departure point, and / or scanning of a dynamically deployed QR code unique to the departure point) indicating that the user has arrived at the travel destination within the time frame set based on the travel period information stored in the travel information 88. The generation of duty-free documents and agency invoices may be conditional on the identity verified flag 92 and the status approved flag 90 being set.

[0064] The information provided in the traveler record may be used when determining whether the tax refund conditions are met and when determining whether the early refund conditions are met. These determinations may be based on any of the information provided in the seller invoice record, for example, the cost of each item, the tax refund category of each item, and / or the total cost of the items within each seller invoice or multiple seller invoices.

[0065] Figure 8a schematically shows the assessment of the level of risk for a traveler regarding early refund. For example, the traveler risk profile may indicate that the traveler is low risk, medium risk, or high risk. The determination of early refund may also be based on, for example, the total refund amount, and the total refund amount may be classified into groups of low price, medium price, and high price.

[0066] When the traveler risk profile indicates that the traveler is low risk and the total refund amount is low or medium, the early refund conditions may be met. If the traveler risk profile indicates low risk but the total refund amount is high, the early refund conditions may not be met, and the refund may be withheld until the proof of removal is received by the intermediary company.

[0067] When the traveler risk profile indicates that the traveler risk is medium and the total refund amount is low, the early refund conditions may be met. If the traveler risk profile indicates medium risk but the total refund amount is medium or high, the early refund conditions may not be met, and the refund may be withheld until the proof of removal is received by the intermediary company.

[0068] If the traveler risk profile indicates that the traveler is high risk, the early refund conditions may not be met (regardless of the total refund amount), and the refund may be withheld until the proof of removal is received by the intermediary company.

[0069] Figure 8b schematically shows an assessment of the risks associated with early repayment in a situation where the traveler risk profile and the seller risk profile are considered. In the illustrated configuration, a composite risk is calculated based on the combination of the seller risk profile and the traveler risk profile.

[0070] If the traveler risk profile indicates that the traveler is of low risk and the seller risk profile indicates that the seller risk is low, the composite risk level is low.

[0071] If the traveler risk profile indicates that the traveler risk is low and the seller risk profile indicates that the seller risk is medium or high, and also if the traveler risk profile indicates that the traveler risk is medium and the seller risk profile indicates that the seller risk is low or medium, the composite risk level is medium.

[0072] If the traveler risk profile indicates that the traveler risk is high, and also if the traveler risk profile indicates that the traveler risk is medium and the seller risk profile indicates that the seller risk is high, the composite risk is considered high.

[0073] Next, the composite risk calculated based on the combination of the seller risk profile and the traveler risk profile is combined with the total repayment amount to determine whether the early repayment conditions are met.

[0074] If the composite risk profile indicates that the composite risk is low and the total repayment amount is low or medium, the early repayment conditions may be met. If the composite risk profile indicates that the composite risk is low and the total repayment amount is high, the early repayment conditions may not be met and the repayment may be withheld until a proof of removal is received by the intermediary company.

[0075] The composite risk profile indicates a medium level of composite risk. When the total repayment amount is low, the early repayment conditions may be met. The composite risk profile indicates a medium level of composite risk. When the total repayment amount is medium or high, the early repayment conditions may not need to be met, and the repayment may be withheld until the proof of withdrawal is received by the intermediary company.

[0076] When the composite risk profile indicates a high level of composite risk, (regardless of the total repayment amount) the early repayment conditions may not need to be met, and the repayment may be withheld until the proof of withdrawal is received by the intermediary company.

[0077] It will be readily apparent to those skilled in the art that the traveler and seller risk profiles and the total repayment amount may be classified into more or fewer categories. For example, the traveler risk profile may be classified into only two categories (high risk or low risk), or it may be classified into four or more categories. Similarly, the total repayment amount may be classified into fewer or more groups. In an alternative configuration, the determination of whether the early repayment conditions are met may be based on a combination of factors including the traveler risk profile, the total repayment amount, the seller risk profile, and / or the type of goods purchased. In some configurations, a value from 0 to N may be assigned to each of the traveler risk profile, the total repayment amount, the type of goods purchased, and the seller risk profile, where N is an integer greater than 0. And the total risk associated with the repayment may be calculated, for example, as the sum of the risk values. If the total risk is below a threshold (e.g., threshold N), early repayment may be provided. If the total risk is above the threshold, the repayment may be withheld until the proof of withdrawal is received. Additional risk models based on linear mathematical functions, non-linear mathematical functions, and / or statistical models may be incorporated into some configurations of the present technology.

[0078] Figure 9 schematically shows details of the traveler device 100 according to some configurations of the present technology. The traveler device 100 includes a display circuit 102 configured to provide information necessary for a seller to create a seller invoice 104 regarding the sale of one or more items to a traveler acting on behalf of an agency. The traveler device 100 displays the name of the agency, the address details of the agency, and the contact information of the agency on the display circuit 102. During a transaction, the traveler can display these details to the seller, and then the seller can create a seller invoice 104 including the seller's details 106, the purchase details indicating the name, type, and cost of the item, the total invoice amount, and the total amount of sales tax added, and the agency's details 108 copied from the traveler device.

[0079] In an alternative configuration, the traveler device 100 may display a code (e.g., a QR code) that can be scanned by the seller to direct the seller to a website that provides the agency's details.

[0080] Figure 10 schematically shows further details of traveler authentication according to some configurations of the present technology. Traveler 120 uses traveler device 126 (e.g., a dedicated traveler application or a mobile phone running one or more general-purpose applications) to provide image data 128 to the intermediary company along with traveler identification 130, which may be a scan of a passport or other identification document. Traveler identification 130 is any photo-bearing identification document that includes a photo 132 of the traveler. The intermediary company compares the received image data 128 with the photo 132 provided in traveler identification 130, and if it is determined that the image data 128 and the photo 132 provided in traveler identification 130 match, a match is indicated and traveler 120 is authenticated. In the illustrated configuration, the comparison is performed live using camera 124 provided as part of traveler device 126. The live comparison may be facilitated using one or more face recognition algorithms to compare the live image data of traveler 128 with traveler identification 130. Alternatively or additionally, the comparison may be performed manually by an intermediary working for or on behalf of the intermediary company.

[0081] Figure 11 schematically shows the details of the assessment of risks associated with the seller based on the seller invoice 140. The seller invoice 140 includes information 142 identifying the seller, information 144 identifying the intermediary company, and information 146 identifying the purchased items. The device operated by or on behalf of the intermediary company determines whether the seller is known to the intermediary company from the information 142 identifying the seller. In the illustrated configuration, the seller is known, and the intermediary company can already access a plurality of stored seller invoices 148 from that seller. The device uses a comparison circuit 150 to compare the formats of the seller invoice 140 and the plurality of stored seller invoices 148 to determine whether the seller invoice has the same composition and format as the plurality of stored seller invoices (and thus, whether the seller invoice may have been tampered with or forged). In the illustrated configuration, the price 152 and the total amount 154 of item N appear in a different font size and style than the remaining details provided in the seller invoice 140 and the plurality of stored seller invoices 148. Based on this, the comparison circuit 150 determines that there is a discrepancy between the seller invoice 140 and the plurality of stored seller invoices 148. The comparison circuit 150 indicates to the operator that there is a risk that the seller invoice may have been tampered with, and the operator may take further steps to investigate the invoice. For example, the operator may call the seller to verify one or more details of the invoice.

[0082] The plurality of stored seller invoices 148 may be, for example, existing invoices stored by the intermediary company in one or more server devices operated by or on behalf of the intermediary company. Alternatively or additionally, the plurality of stored seller invoices may be stored in a central repository such as a government repository, which the intermediary company can access (e.g., based on the seller's VAT number and / or invoice number), and the intermediary company can obtain complete invoice data from the central repository and verify that the data is valid and approved by the tax authorities of the jurisdiction.

[0083] Figure 12 schematically shows a territory according to some configurations of the present technology. According to the present technology, the territory may be a single geographical area, for example, each of geographical areas 200 and 208. Also, the territory may be formed from a plurality of geographical areas 202 including a first geographical area 202(A), a second geographical area 202(B), and a third geographical area 202(C). The first geographical area 202(A), the second geographical area 202(B), and the third geographical area 202(C) may be geographically separated from each other by other geographical regions, such as a country facing the sea. However, the geographical areas 202 within the territory share a common boundary 210 for the purpose of implementing at least some of the tariff rules. In the illustrated configuration, the common boundary 210 includes a first portion 210(A) surrounding a combination of the first geographical area 202(A) and the third geographical area 202(C). The common boundary 210 also includes a second portion 210(B) surrounding the second geographical area. The first portion 210(A) and the second portion 210(B) are geographically distinct from each other.

[0084] The tariff rules implemented in the geographical areas 202 within the territory implement tariff rules obtained from a common framework. However, the exact implementation of those tariff rules may differ in each of the geographical areas 202 within the territory. For example, the tariff rules implemented in the first geographical area 202(A) may differ from the tariff rules implemented in the second geographical area 202(B) and the third geographical area 202(C). Nevertheless, the tariff rules for all geographical areas 202 are based on the same common framework, and the geographical areas 202 share a common boundary 210 for the purpose of implementing those tariff rules.

[0085] Each of the geographical regions 202 may have one or more departure points. In the illustrated configuration, the geographical region 202 has departure points in the form of an airport 212 and a ferry port 214, in addition to land border checkpoints that may exist between the geographical region 202 and other territories. The first geographical region 202(A) has an airport 212(A) and a ferry port 214(A). The second geographical region has an airport 212(B) and a ferry port 214(B). The third geographical region has a ferry port 214(C). The tariff rules implemented at the airport 212 and the ferry port 214 differ depending on whether the traveler leaves the territory. For example, when a traveler moves from the first geographical region 202(A) to the second geographical region 202(B), the tariff rules regarding leaving the territory including the geographical region 202 are not applied. On the other hand, when a traveler moves from a geographical region 202 within the territory to another territory, such as a territory including the geographical region 200 or a territory including the geographical region 208, the tariff rules related to leaving that territory may be applied.

[0086] In some configurations, the duty-free shopping and refund rules applied at the departure points of the territory are the rules of the geographical region where the purchase was made. Therefore, the tariff rules implemented at the departure points of the territory may differ for different purchases that may have been made in one or more different geographical regions within that territory. Therefore, the intermediary company may be provided with a processing circuit configured to identify the geographical region of each purchase made within the territory and implement the tax refund rules related to the identified region for each purchase.

[0087] The selection of geographical regions within the territory is for illustrative purposes only, and it will be readily apparent to those skilled in the art that any number of geographical regions may be provided in any territory. FIG. 13 schematically shows a series of steps carried out by a traveler device according to some configurations of the present technology. The flow starts at step S900, where a traveler making a purchase at a store requests a bill in the name of an agency. The flow then proceeds to step S902, where the traveler pays for the purchase, including payment of the sales tax associated with the purchase. The flow then proceeds to step S904, where the traveler receives a seller's bill from the store where the purchase was made, regarding the sale of the purchased items to the agency.

[0088] Next, the flow proceeds to step S906, where the traveler begins the process of uploading the seller invoice to the intermediary company. At step S906, it is determined whether the traveler is registered with the intermediary company. If it is determined at step S906 that the traveler is registered with the intermediary company, the flow proceeds to step S910. If it is determined at step S906 that the traveler is not registered with the intermediary company, the flow proceeds to step S908, where the traveler provides their details to register with the intermediary company. Alternatively, at step S908, the traveler may be given the option to proceed as a guest. The flow then proceeds to step S910. At step S910, the traveler uploads the seller invoice (and, optionally, one or more additional seller invoices received by the traveler when making purchases at one or more additional stores). The flow then proceeds to step S912, where it is determined whether the traveler has provided all the necessary details or whether further details are required. If it is determined at step S192 that no further details are required, the flow proceeds to step S916. If it is determined at step S192 that further details are required, the flow proceeds to step S914. At step S914, before the flow proceeds to step S916, the traveler uploads additional details. At step S916, it is determined whether the traveler has finished shopping (e.g., whether the traveler plans to upload further seller invoices related to further purchases). The option to upload further invoices later may not be provided if the traveler is proceeding as a guest. If it is determined at step S916 that the traveler has not finished shopping, the flow returns to step S900. If it is determined at step S916 that the user has finished shopping, the flow proceeds to step S918.

[0089] In step S918, the process of requesting duty-free documents and an intermediary company invoice starts from the request for duty-free documents being sent to a device (for example, a server device or an intermediary company device). Next, the flow proceeds to step S920, where it is determined whether the duty-free documents and the intermediary company invoice have been received from the device. The receipt of the intermediary company invoice occurs when the intermediary company sells the purchased items to the traveler that were purchased through the traveler (however, the traveler already holds the purchased items). In step S920, if it is determined that the duty-free documents and the intermediary company invoice have been received, the flow proceeds to step S922, and the traveler proceeds to the departure point from the territory (for example, an airport or a ferry port). Next, the flow proceeds to step S924, and the traveler obtains an export certificate from the customs (either a manned customs desk or an unmanned kiosk). Next, the flow proceeds to step S926, and the export certificate is uploaded to the intermediary company device. In step S920, if it is determined that the duty-free documents and / or the intermediary company invoice have not been received, the flow proceeds to step S928, and it is determined whether the request for duty-free documents has been rejected. In step S928, if it is determined that the request for duty-free documents has not been rejected, the flow proceeds to step S932, and the traveler device waits and then returns to step S920. In step S928, if it is determined that the request for duty-free documents has been rejected, the flow proceeds to step S930, and the traveler has an opportunity to modify the request. In step S930, if the traveler modifies the request, the flow returns to step S918. In step S930, if the traveler's request is not modified, the flow proceeds to step S934, and the traveler cannot receive a refund for the purchase.

[0090] Figure 14 schematically shows a series of steps performed by an apparatus (e.g., an agency apparatus or a server apparatus) according to some configurations of the present technology. The flow starts from step S1000, and it is determined whether a duty-free document is requested from a traveler apparatus. In step S1000, if it is determined that a request for a duty-free document has not been received, the flow remains at step S1000. In step S1000, if it is determined that a request for a duty-free document has been received from the traveler apparatus, the flow proceeds to step S1002. In step S1002, it is determined whether the traveler meets the traveler eligibility conditions. This determination is based on traveler identification information, which may be provided as part of the request for a duty-free document or may already be stored in the storage of the apparatus in association with the traveler's user account. Next, the flow proceeds to step S1004, and it is determined whether an invoice provided by the traveler as part of the duty-free document request or already stored in the storage of the apparatus in association with the traveler's user account meets the purchase eligibility conditions. Next, the flow proceeds to step S1006, and it is determined whether the conditions are met. In step S1006, if it is determined that one or more of the conditions are not met, the flow proceeds to step S1008, the request for a duty-free document is rejected, and the traveler apparatus is notified. Then, the flow returns to step S1000.

[0091] In step S1006, if it is determined that the conditions are satisfied, the flow proceeds to step S1010, and duty-free documents are generated. Next, the flow proceeds to step S1012, and an agency invoice is generated. Next, the flow proceeds to step S1014, and it is determined whether the early repayment conditions are satisfied, for example, as described in relation to FIGS. 8a and / or 8b. In step S1014, if it is determined that the early repayment conditions are not satisfied, the flow proceeds to step S1016, and it is determined whether a removal certificate has been received for the purchased items specified in the agency invoice (generated in step S1012). In step S1016, if it is determined that the removal certificate has not been received, the flow proceeds to step S1018, and it is determined whether the time limit for receiving the removal certificate has elapsed. In step S1018, if it is determined that the time limit has not elapsed, the flow returns to step S1016. In step S1018, if it is determined that the time limit has elapsed, the flow proceeds to step S1020, the repayment is cancelled, and the flow ends. In step S1016, if it is determined that the removal certificate has been received, the flow proceeds to step S1022, and repayment is made to the traveler, for example, to the traveler's bank account specified as part of the traveler identification information. Next, the flow proceeds to step S1024, and the agency requests the local tax authorities for a tax refund.

[0092] In step S1014, if it is determined that the conditions for implementing the early repayment condition are satisfied, the flow proceeds to step S1026. For example, the repayment is immediately made to the traveler's bank account specified as part of the traveler identification information. Next, the flow proceeds to step S1028 to determine whether a proof of removal has been received. In step S1028, if it is determined that a proof of removal has been received, the flow proceeds to step S1024, where the intermediary company claims a tax refund from the local tax authority. In step S1028, if it is determined that a proof of removal has not been received, the flow proceeds to step S1030 to determine whether a time limit for receiving the proof of removal has been received. In step S1030, if it is determined that the time limit for receiving the proof of removal has not been received, the flow returns to step S1028. In step S1030, if it is determined that the time limit for receiving the proof of removal has elapsed, the flow proceeds to step S1032, where the device triggers a reverse debit process to recover the repayment amount.

[0093] The series of steps shown in FIGS. 12 and 13 are for illustrative purposes only, and it will be readily apparent to those skilled in the art that one or more steps may be performed in parallel or in a different order. For example, the issuance of the duty-free documents and invoices shown in FIG. 10 may be performed in parallel or in the reverse order. Further, the intermediary company invoice may be generated and / or issued at another stage in the process, for example, after receipt of the proof of removal and / or after determination of whether the early repayment condition is satisfied.

[0094] Briefly summarized, an apparatus, a method, and a computer-readable storage medium are provided. The apparatus includes a receiving circuit configured to receive traveler identification information and one or more vendor invoices from a traveler, where the one or more vendor invoices relate to one or more purchases made in the name of an intermediary company while the traveler is visiting a territory. The apparatus further includes a determination circuit configured to determine whether the traveler identification information and the one or more vendor invoices meet tax refund conditions. The apparatus also includes an issuing circuit configured to generate an intermediary company invoice related to the sale of one or more purchases from the intermediary company to the traveler and generate a duty-free document identifying the one or more purchases in response to a determination that the tax refund conditions are met.

[0095] In this application, the phrase "configured to..." is used to mean that an element of the apparatus has a configuration that enables it to perform the defined operation. In this context, "configuration" means the arrangement or method of interconnection of hardware or software. For example, the apparatus may have dedicated hardware that provides the defined operation, or a processor or other processing device may be programmed to execute its function. "Configured to..." does not imply that an element of the apparatus needs to be changed in any way to provide the defined operation.

[0096] In this application, a list of features accompanied by the phrase "at least one of" means that any one or more of those features can be provided individually or in combination. For example, "at least one of [A], [B], and [C]" includes any of the following options: only A (without B or C), only B (without A or C), only C (without A or B), a combination of A and B (without C), a combination of A and C (without B), a combination of B and C (without A), or a combination of A, B, and C.

[0097] In this specification, exemplary configurations have been described in detail with reference to the accompanying drawings. However, the present invention is not limited to those exact configurations, and it should be understood that those skilled in the art can make various changes, additions, and modifications to those configurations without departing from the scope and spirit of the present invention defined by the appended claims. For example, without departing from the scope of the present invention, various combinations of the features of the dependent claims and the features of the independent claims can be made.

[0098] Some configurations of this technology can also be described by the following numbered clauses.

[0099] Clause 1. A receiving circuit configured to receive traveler identification information and one or more vendor invoices from the traveler, wherein the one or more vendor invoices relate to one or more purchases made in the name of an intermediary company while the traveler is visiting the territory, the receiving circuit, A determination circuit configured to determine whether the traveler identification information and the one or more vendor invoices meet the tax refund conditions, In response to a determination that the tax refund conditions are met, Generate an intermediary company invoice related to the sale of one or more purchases from the intermediary company to the traveler, Generate tax exemption documents identifying the one or more purchases, An issuing circuit, An apparatus comprising.

[0100] Clause 2. The apparatus according to Clause 1, wherein the issuing circuit triggers a tax refund procedure including requesting a refund of the tax paid when the traveler purchased the one or more purchases and refunding the tax to the traveler in response to a determination that the tax refund conditions are met.

[0101] Clause 3. The receiving circuit is configured to receive proof-of-removal information indicating that the traveler has removed the one or more purchases, The issuing circuit is configured to hold off triggering the tax refund procedure until the proof-of-removal information is received. The device according to clause 2.

[0102] Clause 4. The device according to clause 2, wherein the issuing circuit triggers a tax refund procedure prior to receiving the proof-of-removal information indicating that the traveler has removed one or more purchased items in response to a determination that the early refund condition is satisfied.

[0103] Clause 5. A storage circuit configured to store account data associated with a traveler, the account data including traveler risk assessment information for identifying the likelihood that the user will take one or more purchased items outside the territory, the device comprising the storage circuit. The issuing circuit is configured to make a determination that the early refund condition is satisfied based on the traveler risk assessment information. The device according to clause 4.

[0104] Clause 6. The device according to clause 5, wherein the issuing circuit is configured to update the traveler risk assessment information regarding the traveler in response to receiving the proof-of-removal.

[0105] Clause 7. The device according to clause 5, wherein the issuing circuit triggers a debt recovery procedure including executing a reverse debit to recover the tax in response to a determination that the proof-of-removal has not been received even after a predetermined time.

[0106] Clause 8. The device according to clause 7, wherein the debt recovery procedure includes updating the traveler risk assessment information to increase the level of risk associated with the traveler.

[0107] Clause 9. The issuing circuit makes a determination that the early refund condition is satisfied based on at least one of the total cost of one or more purchased items, the total number of one or more purchased items, and the tax refund category of one or more purchased items

[0108] The apparatus according to any one of clauses 1 to 9, wherein the determination that the tax refund condition is satisfied is based on a seller risk assessment that includes identifying the level of risk associated with the seller identified in one or more seller invoices.

[0109] Clause 11. The determination circuit is configured to maintain a database storing the levels of risk associated with a plurality of sellers, wherein the seller risk assessment includes identifying the level of risk by examining seller risk information in a seller database. The apparatus according to clause 10.

[0110] Clause 12. The apparatus according to clause 10 or clause 11, wherein the seller risk assessment includes performing one or more checks to confirm the existence of the seller and / or that the seller invoice was issued by the seller.

[0111] Clause 13. The apparatus according to any one of clauses 10 to 13, wherein the seller risk assessment includes a forgery detection step of verifying at least one item of the content and / or format of one or more seller invoices identifying the seller against one or more previous seller invoices identifying the seller.

[0112] Clause 14. The apparatus according to any one of clauses 1 to 13, wherein the one or more purchased items are a plurality of purchased items purchased at a plurality of different stores.

[0113] Clause 15. The determination circuit is configured to determine that the tax refund condition is satisfied based on the total cost of the tax refund target items belonging to the tax refund category exceeding the tax refund threshold associated with the tax refund category. The apparatus according to any one of clauses 1 to 14.

[0114] Clause 16. The determination that the tax refund condition is satisfied is a manual determination process, and a machine learning process, The apparatus according to any one of clauses 1 to 15, including at least one of them.

[0115] Clause 17. The traveler identification information includes the traveler's image data and the traveler's scanned identity document, The determination that the tax refund condition is satisfied includes comparing the traveler's image data with the scanned identity document. The apparatus according to any one of clauses 1 to 16.

[0116] Clause 18. The apparatus according to clause 17, wherein the image data includes video data including a sequence of one or more images.

[0117] Clause 19. The apparatus according to clause 17 or clause 18, wherein the image data is live image data.

[0118] Clause 20. The apparatus according to any one of clauses 1 to 19, wherein the determination circuit is configured to determine that the tax refund condition is satisfied based on that one or more seller invoices meet the purchase eligibility conditions.

[0119] Clause 21. The determination circuit is configured to separately determine whether the purchase eligibility condition is satisfied for each of one or more seller invoices, The issuance circuit is configured to issue a tax exemption document identifying one or more purchased items for which the purchase eligibility condition is satisfied. The apparatus according to clause 20.

[0120] Clause 22. The apparatus according to any one of clauses 1 to 21, wherein the determination circuit is configured to determine that the tax refund condition is satisfied based on that the traveler identification information meets the traveler eligibility conditions.

[0121] Clause 23. The determination circuit determines whether the traveler meets the traveler eligibility conditions by identifying the traveler, verifying that the traveler is a resident of a home territory different from the territory, verifying that the traveler has uploaded information indicating at least one repayment means, and the apparatus according to clause 22, configured to make a determination based on at least one of them.

[0122] Clause 24. The determination circuit is configured to determine whether the traveler meets the traveler eligibility conditions by verifying that at least one repayment means is suitable for performing a reverse debit. The apparatus according to clause 23 when dependent on clause 7.

[0123] Clause 25. The territory is a group of one or more geographical regions that implement at least some of the tariff rules based on a common framework and share a common border for the purpose of implementing at least some of the tariff rules. The apparatus according to any one of clauses 1 to 24.

[0124] Clause 26. The issuing circuit is configured to send an intermediary company invoice to the traveler. The apparatus according to any one of clauses 1 to 25.

[0125] Clause 27. The issuing circuit is configured to send duty-free documents to the traveler. The apparatus according to any one of clauses 1 to 26.

[0126] Clause 28. The duty-free documents are issued by an intermediary company. The apparatus according to any one of clauses 1 to 27.

[0127] Clause 29. A receiving circuit configured to receive one or more seller invoices from the traveler and traveler identification information, wherein the one or more seller invoices relate to one or more purchases made in the name of the intermediary company while the traveler is visiting the territory. A receiving circuit, and A transmitting circuit configured to transmit the one or more seller invoices and traveler identification information to the apparatus according to any one of clauses 1 to 28. A traveler device comprising.

[0128] Clause 30. The receiving circuit is from the device, A brokerage company invoice to the traveler regarding the sale of one or more purchased items from the brokerage company to the traveler, and A duty-free document to the traveler identifying one or more purchased items, and The traveler device according to clause 29, configured to receive at least one of the above.

[0129] The traveler device according to clause 29 or clause 30, comprising a display circuit for displaying one or more information items required for creating a brokerage company invoice.

[0130] Clause 32. A step of receiving traveler identification information and one or more seller invoices from the traveler, wherein the one or more seller invoices relate to one or more purchased items purchased in the name of the brokerage company while the traveler is visiting the territory, the step of receiving; A step of determining whether the traveler identification information and the one or more seller invoices meet the tax refund conditions; In response to the determination that the tax refund conditions are met, Generating a brokerage company invoice to the traveler regarding the sale of one or more purchased items from the brokerage company to the traveler, Generating a duty-free document identifying one or more purchased items, and A method including the above.

[0131] Clause 33. A step of receiving one or more seller invoices from the traveler and traveler identification information, wherein the one or more seller invoices relate to one or more purchased items purchased in the name of the brokerage company while the traveler is visiting the territory, the step of receiving; A step of transmitting the one or more seller invoices and traveler identification information to the device according to any one of clauses 1 to 18; A method including the above.

[0132] Clause 34. A computer-readable storage medium including computer-readable instructions that, when executed by one or more processors, cause the one or more processors to execute the method of clause 32 or clause 33.

[0133] Clause 35. The step of a traveler purchasing one or more purchased items in the name of an intermediary company while visiting the territory; The step of the traveler sending the traveler identification information and one or more seller invoices regarding one or more purchased items to the intermediary company; The step of the intermediary company receiving the traveler identification information and one or more seller invoices from the traveler; The step of determining whether the traveler identification information and one or more seller invoices meet the tax refund conditions; In response to the determination that the tax refund conditions are met, Generating an intermediary company invoice regarding the sale of one or more purchased items from the intermediary company to the traveler, Generating tax exemption documents identifying one or more purchased items; The step of the traveler taking one or more purchased items out of the territory; The step of the intermediary company receiving proof of removal of one or more purchased items; A method including the above.

[0134] Clause 36. The method according to Clause 35, wherein the traveler pays taxes related to one or more purchased items when purchasing one or more purchased items.

Claims

1. a receiving circuit configured to receive traveler identification information and one or more seller invoices from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler is visiting the territory; a determination circuit configured to determine whether the traveler identification information and the one or more seller invoices satisfy a tax refund condition; In response to a determination that the tax refund conditions are satisfied, generating a broker invoice for the sale of the one or more purchases from the broker to the traveler; generating a tax exemption document identifying the one or more purchases to enable the traveler to later claim back sales tax paid at the time of purchase of the one or more purchases; An issuing circuit; An apparatus comprising:

2. the issuing circuitry, in response to the determination that the tax refund condition is satisfied, triggers a tax refund procedure including requesting a refund of sales tax paid by the traveler when purchasing the one or more purchases and refunding the sales tax to the traveler.

2. The apparatus of claim 1.

3. the receiving circuitry is configured to receive removal evidence information indicating that the traveler has removed the one or more purchased items; the issuing circuit is configured to withhold triggering of the tax refund procedure until the take-out certificate information is received.

3. The apparatus of claim 2.

4. the issuing circuitry, in response to determining that an early refund condition is satisfied, triggers the tax refund process prior to receipt of removal evidence information indicating that the traveler has removed the one or more purchased items.

3. The apparatus of claim 2.

5. a storage circuit configured to store account data associated with the traveler, the account data including traveler risk assessment information identifying a likelihood that a user will take the one or more purchases outside of a territory; the issuing circuitry is configured to make the determination that the early refund conditions are satisfied based on the traveler risk assessment information.

5. The apparatus of claim 4.

6. the issuing circuitry is configured to update the traveler risk assessment information regarding the traveler in response to receiving the take-out credential information.

6. The apparatus of claim 5.

7. and in response to the issuing circuit determining that the take-out proof information has not been received after a predetermined time period, triggering a debt collection procedure including performing a reverse debit to collect the sales tax.

6. The apparatus of claim 5.

8. the debt collection procedures include updating the traveler risk assessment information to increase a level of risk associated with the traveler; 8. The apparatus of claim 7.

9. The issuing circuitry determines that the early refund condition is satisfied by: the total cost of said one or more purchases; the total number of said one or more purchases; and The tax refund category of said one or more purchases configured to perform the process based on at least one of the following: An apparatus according to any one of claims 4 to 8.

10. the determination that the tax refund conditions are satisfied is based on a seller risk assessment that includes identifying a level of risk associated with a seller identified in the one or more seller invoices. An apparatus according to any one of claims 1 to 8.

11. the determination circuitry is configured to maintain a database storing the levels of risk associated with a plurality of merchants; the seller risk assessment includes identifying the level of risk by looking up seller risk information in the database; 11. The apparatus of claim 10.

12. the merchant risk assessment includes performing one or more checks to verify that the merchant exists and / or that a merchant invoice was issued by the merchant; 11. The apparatus of claim 10.

13. the seller risk assessment includes a tamper detection step of verifying at least one item of content and / or format of the one or more seller invoices identifying the seller against one or more prior seller invoices identifying the seller; 11. The apparatus of claim 10.

14. the one or more purchases are multiple purchases purchased at multiple different stores; An apparatus according to any one of claims 1 to 8.

15. the determining circuit is configured to make the determination that the tax refund condition is satisfied based on a total cost of tax refund eligible items belonging to a tax refund category exceeding a tax refund threshold associated with the tax refund category; An apparatus according to any one of claims 1 to 8.

16. The determination that the tax refund conditions are satisfied is: A manual decision process; and Machine learning process, At least one of: An apparatus according to any one of claims 1 to 8.

17. the traveler identification information includes image data of the traveler and a scanned identification of the traveler; determining that the tax refund conditions are met includes comparing the image data of the traveler to the scanned identification document. An apparatus according to any one of claims 1 to 8.

18. the image data comprises video data comprising a sequence of one or more images; 20. The apparatus of claim 17.

19. The image data is live image data.

20. The apparatus of claim 17.

20. the determining circuitry is configured to determine that the tax refund condition is satisfied based on the one or more seller invoices satisfying a purchase eligibility condition. An apparatus according to any one of claims 1 to 8.

21. the determination circuitry is configured to determine whether the purchase eligibility condition is satisfied for each of the one or more seller invoices separately; the issuing circuitry is configured to issue the tax exemption document identifying the one or more purchased items for which the purchase eligibility conditions are met.

21. The apparatus of claim 20.

22. the determining circuit is configured to determine that the tax refund conditions are satisfied based on the traveler identification information satisfying a traveler eligibility condition. An apparatus according to any one of claims 1 to 8.

23. The determination circuit determines whether the traveler meets the traveler eligibility conditions, Identifying the traveler; and verifying that the traveler is a resident of a home territory different from the territory; verifying that the traveler has uploaded information indicating at least one repayment instrument; configured to determine based on at least one of 23. The apparatus of claim 22.

24. the determining circuit is configured to determine that the tax refund conditions are satisfied based on the traveler identification information satisfying a traveler eligibility condition; The determination circuit determines whether the traveler meets the traveler eligibility conditions, Identifying the traveler; and verifying that the traveler is a resident of a home territory different from the territory; verifying that the traveler has uploaded information indicating at least one repayment instrument; and configured to determine based on at least one of: the determination circuitry is configured to determine whether the traveler meets the traveler eligibility conditions by verifying that the at least one refund instrument is suitable for effecting the reverse debit; 8. The apparatus of claim 7.

25. said territory being a grouping of one or more geographical regions that implement at least some of their tax rules under a common framework and share a common border for the purposes of implementing said at least some of their tax rules; An apparatus according to any one of claims 1 to 8.

26. the issuing circuitry is configured to transmit the broker invoice to the traveler. An apparatus according to any one of claims 1 to 8.

27. the issuing circuitry is configured to transmit the tax exemption document to the traveler. An apparatus according to any one of claims 1 to 8.

28. The tax exemption document is issued by the intermediary company; An apparatus according to any one of claims 1 to 8.

29. a receiving circuit configured to receive one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler is visiting a territory; a transmitting circuit configured to transmit the one or more seller invoices and the traveler identification information to the device of any one of claims 1 to 8; A traveler device comprising:

30. The receiving circuit receives from the device: a broker invoice to the traveler for the sale of the one or more purchases from the broker to the traveler; a tax exemption document for said traveler identifying said one or more purchased items; configured to receive at least one of 30. A traveler device as claimed in claim 29.

31. 30. A traveler device as claimed in claim 29, further comprising a display circuit for displaying one or more items of information required to generate said one or more seller invoices.

32. receiving traveler identification information and one or more seller invoices from the traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler was visiting the territory; determining whether the traveler identification information and the one or more seller invoices meet tax refund requirements; In response to a determination that the tax refund conditions are satisfied, generating a broker invoice for the sale of the one or more purchases from the broker to the traveler; generating a tax exemption document identifying the one or more purchases to enable the traveler to subsequently claim back sales tax paid at the time of the purchase of the one or more purchases; The method includes:

33. receiving one or more seller invoices and traveler identification information from a traveler, the one or more seller invoices being for one or more purchases made by the traveler in the name of a brokerage company while the traveler was visiting the territory; transmitting said one or more seller invoices and said traveler identification information to a device according to any one of claims 1 to 8; The method includes:

34. 33. A computer readable storage medium comprising computer readable instructions that, when executed by one or more processors, cause the one or more processors to perform the method of claim 32.

35. a traveler purchasing one or more purchases in the name of the intermediary while visiting the territory; the traveler transmitting traveler identification information and one or more seller invoices relating to the one or more purchases to the intermediary; receiving, by the intermediary company, the traveler identification information and the one or more seller invoices from the traveler; determining whether the traveler identification information and the one or more seller invoices meet tax refund requirements; In response to a determination that the tax refund conditions are satisfied, generating a broker invoice for the sale of the one or more purchases from the broker to the traveler; generating a tax exemption document identifying the one or more purchases to enable the traveler to subsequently claim back sales tax paid at the time of the purchase of the one or more purchases; said traveler taking said one or more purchased items out of the territory; receiving, by the intermediary company, proof of removal of the one or more purchases; The method includes:

36. said traveler paying sales tax associated with said one or more purchases at the time of purchase of said one or more purchases; 36. The method of claim 35.

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