[Customer] requests VAT refund on purchase of goods[Merchant] generates a new VAT refund request in Merchant Account[Customer] scans generated QR code (with Pie App, or downloads Pie app through QR code scanning)[Customer] takes a picture of the receipt------------------[Customer] when leaving the country (at airport), uses Pie App to scan boarding pass.[Customer] after arriving at home country, may be required to take a picture of goods bought with Pie App.[Merchant] pays out VAT amount to Pie Systems upon confirmation of user leaving country with goods.Pie Systems pays out Customer.