Submission of requests for VAT refund to Non-Residents (Form 360)
Skip information indexSending a presentation file for the VAT refund request (form 360)
In order to request a refund of VAT it is necessary to meet a series of requirements, such as having a digital signature or being subscribed to the telematic notification service, specifically, to the AEATPI20050425IVANOR procedure. This subscription is made from the "Voluntarily subscribe to electronic notifications" service at the AEAT electronic headquarters.
If the filing is made on behalf of a third party (that is, the presenter is different from the applicant), the presenter must also be authorized to receive Form 360 notifications from that applicant. That is, you must have the specific NOTIVANOR authorization procedure (or the general procedure, GENERALNOT) enabled and also the 360P.
The presentation file must comply with the structure established in the logical design of the published record. You can consult it in the "Registration designs" option in the "Help" section of the Tax Agency page.
IMPORTANT:
Incorporate the invoices in such a way that the negative invoices are last so that the sum is not erroneous.
After identification with an electronic certificate, the file submission page is displayed. Before proceeding, take into account the warnings.
They indicate that you must previously present electronic copies of the invoices or import documents using the available link.
Upon completion of the provision of invoices or documentation, a registration supporting code is obtained that is automatically incorporated into the presentation file.
After reviewing the rest of the "Notices" press the "Choose file" or "Browse" button depending on the browser used and locate the NIF file. 360.txt. This file should be saved in the "AEAT" directory on your local disk (generally in C:\AEAT).
Below are the identifying data of the selected request. If they are correct, press "Sign and send".
When presenting the 360 model via file, up to 3,000 operations are allowed.
Note: If you have questions regarding completion, you can consult the help of model 360. You can also raise your doubts about the 360 model and questions about the VAT refund procedure to those not established in the VAT virtual assistant.