Card-scheme VAT infrastructure

Tourists leave billions in unclaimed VAT every year. We bring it back.

Freda recovers tourist VAT refunds automatically, at the card-scheme level. No paper forms. No airport booths. No merchant integration. The system is invisible to everyone except the tourist, who sees the refund on their card.

refund.flow Live
MerchantParis · Retail
Gross€120.00
VAT element€20.00
Card BINNon-EU
Purchase captured00:00
BIN flagged00:00
VAT computed00:02
Awaiting departure
€16.00
Back to tourist
0
Forms signed
Registered VAT refund operator Card-scheme integration Automated filing AI fraud screening Real-time eligibility Digital customs validation Cross-border tax rails Passive export proof No merchant integration Registered VAT refund operator Card-scheme integration Automated filing AI fraud screening Real-time eligibility Digital customs validation Cross-border tax rails Passive export proof No merchant integration
$100bn
Tourist VAT unclaimed annually
~85%
Of eligible refunds never reach tourists
0
Forms, booths or merchant changes
4
Phases, fully automated
Tourist VAT · Global 2025
$100bnunclaimed, every single year
Paper claim success rate ~15%
Legacy operator commission 30–50%
Tourist refund friction High
The problem

A system still stuck in 1988

Tourist VAT refunds are a legal entitlement. A non-resident who buys goods and takes them home is owed the VAT back — in principle. In practice, the system to recover it has barely changed in four decades.

It runs on paper forms, airport booth queues, and customs stamps. The friction is so high that up to 85% of eligible refunds are never made. Of the minority that are claimed, legacy operators can take 30 to 50 percent in commission. The tourist walks away with pennies on the pound.

Issue 01
Paper forms
A tax-free form filled by hand at the till. Lost, torn or mis-filed before it reaches the refund booth.
Issue 02
Airport booths
The tourist must find, queue for, and physically present goods at a customs booth that is often short-staffed or shut.
Issue 03
Manual filing
Operators file claims with tax authorities one paper claim at a time. The friction is the business.
Issue 04
High commission
Legacy operators keep a third to a half of every recovered refund. The tourist is the one who loses.
Why Freda

Four structural advantages

Every one of these is a dependency the legacy system can't remove. Each one is the consequence of running at the card-scheme level, rather than at the till.

01 / Integration

No merchant integration

Data comes directly from the card network, not the retailer. Merchants change nothing. Their POS, their staff, their VAT return — all untouched. The system is invisible to the shop.

02 / Paper

No paper forms

A digital tax-free form is generated from the transaction the moment the card taps. No signatures. No passports. No customs-hall queues for small purchases.

03 / Validation

No airport booth

Departure is proven passively from card-network signals in most cases. Where customs inspection is required for high-value goods, a QR code handles it digitally.

04 / Refund

Refund at the card

Recovered VAT credits back to the same card the tourist used to pay. No bank details. No app. No follow-up. The tourist does nothing and the refund simply arrives.

How it works

Purchase to refund, in four phases

Eligibility, validation, and export are all derived from card-network data. The tourist does nothing. The retailer changes nothing. The tax authority receives a digital claim.

1
Phase 01 · Purchase
Tourist taps their card

The card network detects a foreign-issued BIN in real time and flags the transaction as refund-eligible. The trigger is automatic. The tourist does nothing.

2
Phase 02 · Capture
Freda enriches the transaction

Using enhanced merchant data — MCC, country, VAT number, gross and net — Freda computes the exact VAT owed and generates a digital tax-free form. No merchant involvement required.

3
Phase 03 · Validation
AI screening and export proof

Fraud screening scores every claim in real time. For low-value goods, departure is proven passively from card signals. For high-value goods, a QR code replaces the customs stamp.

4
Phase 04 · Refund
Back to the tourist's card

Freda submits the claim to the tax authority as a registered operator. On settlement, the refund credits back to the same card the tourist used to pay.

The tourist never signs a form, queues at a booth, or sees a kiosk. They just get a refund on their card after they travel home — from VAT they were always entitled to but, today, would almost certainly never have seen.

See it in motion

The same story, told visually

A forty-five second walkthrough — from tap, to refund.

Spacebar toggles play

Stakeholders

A system that pays everyone

Freda doesn't divert tax revenue. It collects refunds that would otherwise go unclaimed — the tourist's own legal entitlement. Every participant earns on money that wasn't previously in circulation.

Net-new, not redistributed

The tax authority keeps a protective buffer on every refund Freda files. Because the alternative today is that ~85% of this VAT is never claimed at all, the authority captures new revenue on money that would otherwise have stayed uncollected — while remaining protected against error and misuse.

Stakeholder Role Share
Tourists The rightful claimant Up to 80%
Tax authorities Protective buffer on each refund 5%
Retailers Programme participation fee 2.5%
Card networks Network facilitation fee 2.5%
Freda Registered operator · filing agent 10%
The opportunity

Capturing just 10% of the unclaimed

Approximately $100 billion in tourist VAT goes unclaimed every year. Recovering even a tenth creates $10 billion in annual value — and returns 80% of it to the tourists it was always owed to.

$8bn
To tourists
Refunded automatically to cards
$1bn
Freda operating share
Agent commission, materially below legacy
$500m
To tax authorities
Net-new revenue on previously unclaimed VAT
$250m
To card networks
Facilitation on every flagged transaction
$250m
To retailers
Participation fee, zero process change
$10bn
Total unlocked
Annual, at 10% capture of unclaimed pool

Note: These figures represent only the tourist VAT opportunity. They exclude the volume already handled today by legacy operators — which Freda can capture with a superior experience — and the separate corporate VAT recovery market, where industry estimates put unclaimed cross-border VAT at $20 billion+ annually, on top of a $2–3 trillion total flow.

F.
What's next

Tourist VAT is the entry point

The same card-based infrastructure extends directly to corporate VAT — the cross-border B2B spend where industry estimates put unclaimed VAT at $20 billion+ every year, on top of a $2–3 trillion flow. Our tourist product is the wedge; the enterprise market is the destination.

$2–3tn
Cross-border B2B spend annually
$20bn+
Unclaimed corporate VAT every year
FAQ

Questions partners always ask

For deeper technical or regulatory questions, our team is happy to walk through the model in a confidential conversation.

Talk to us

Yes. Freda operates as a registered VAT refund operator, which is the legal status that entitles us to file refund claims with tax authorities on behalf of tourists. The paperwork is digital; the legal basis is the same as every other licensed operator in the market.

No. That's the point. Retailers change nothing about their till, their staff training, their payment processor or their VAT return. Eligibility, the tax-free form, the validation and the claim all happen in the card-network data flow — not at the point of sale.

As a credit back to the same card they used to pay. No bank details, no app, no paperwork, no separate account. Once the tax authority settles the claim, the tourist simply sees the refund arrive on their card statement.

Every flagged transaction is scored by a real-time screening layer that checks for unusual volumes, repeat high-value claims, patterns inconsistent with tourist behaviour, and velocity anomalies. Transactions exceeding the risk threshold are held or rejected. Beyond screening, the tax authority retains a buffer on every refund, which protects them against residual error without affecting the tourist's share.

Two things. First, the protective buffer is net-new revenue on refunds that, under today's paper regime, would overwhelmingly never have been claimed at all. Second, the card-based evidentiary chain is arguably stronger than the signed-form regime — every step is independently verifiable against network data, rather than self-declared on a piece of paper.

Our launch pathway is sequenced by jurisdictional fit: mature VAT regimes with established digital refund filing, strong card-scheme penetration, and high inbound tourist volumes. We are in active partner conversations and will announce specific corridors in due course.

Partner with Freda

Ready to recover the unclaimed?

We partner with card networks, tax authorities, retailers and tourism bodies to return VAT refunds to the tourists they belong to. If that's you, we'd love to talk.

Confidential · No obligation · Senior team on every call