VAT Recovery has for most of its life, been an involved and paper intensive process. Of course, it is understood we deal with Governments; and they have known to be notoriously bureaucratic. Even today, many of them are steeped in cumbersome paper-work. Fortunately, we are beginning to see a little light, at the end of the tunnel. European nations see the need to cut across the processes of the past, and rapidly move into the 21st century, and the age of modern technology.