You cannot claim the American Opportunity Credit if the school is unable to provide a U.S. Federal Employer Identification Number (EIN or FEIN). You can still claim the Lifetime Learning Credit if the foreign school is on Dept. of Education (DE) list.
For more discussion, see:
https://ttlc.intuit.com/community/college-education/discussion/ein-tin-for-vrije-universiteit-amster...
