Modification of the details submitted in the request for VAT refund to Non-Residents (Form 360)
The modification of data of applications already sent is carried out from the Model 360 form itself. Only a presentation made and validated as correct can be modified.
Complete the basic data entry of the request with the same data as the original request ("Country", "Fiscal year", "Identification of the refund applicant", and "Applicant's area of establishment") and mark the option "Modification of a return request" ##1##within the "Cause for presentation" section. Next, enter the "Registration Entry Number" of the filed return and press "Submit."
The registration entry number is a 16-digit number whose numbering begins with the fiscal year number plus the model number, 360 (for example, 2024360XXXXXXXXX). This number is found on the response sheet of a correctly completed electronic submission in the "File/Reference (assigned record number)" section along with the date of the submission and the Secure Verification Code.
Remember that you will only be able to modify a declaration if it has been correctly validated. The data you enter will modify the declaration submitted.
There are Member States that do not allow modifications, so it may happen that they do not accept the modification sent. In that case, if you have any questions you should contact the country of return.
The recently modified data will be taken into account. If the information is sent blank, the information previously presented is eliminated from the declaration.
After clicking "Send", the fields that appear in the initial form of the model such as "Fiscal Year", "Period", " NIF " and "Company Name or Surname and First Name" They cannot be modified. To do this, you need to make a new declaration.
On the other hand, removing the RGE from invoices (either to change them for others or to reduce the total number of invoices) does not affect operations. In any case, it is recommended that there are no blank lines separating the different RGE in section "7. Annexes", page 1. If necessary, place the last RGE on the list in the empty box.
NOTE
In the case of having to add operations (page 2) to a return already filed correctly, you should not make a modification to the return, but rather submit a new form, as an annual filing, with the missing operations.