Refund entitlement for UN bodies and canteens: unique ID, invoice reporting and IT matching determine claim processing. Refunds for taxes paid on purchases by UN bodies and specified canteens require registration at one office per State, assignment of a unique identification number to be recorded on registration, returns and invoices, and submission of purchase statements with refund claims. The IT system will match claimed invoices with suppliers' sales statements, flag unmatched items and notify suppliers; jurisdictional authorities perform limited manual verification of matched invoices, and refunds are granted based on matching plus verification, net of ineligible purchases.