Submission of requests for VAT refund to Non-Residents (Form 360)

Sending of file for filing for VAT refund request (form 360)

In order to request the refund of VAT, you must meet a number of requirements, such as having a digital signature or being signed up for the online notifications service, specifically AEATPI20050425IVANOR. This subscription is made from the "voluntarily subscribe to electronic notifications" service in the Tax Agency E-Office.

The file must comply with the structure established in the logical design of the published record. You can view it in the "Register designs" option of the "Help" section of the Tax Agency page.

IMPORTANT:

It incorporates invoices so that negative invoices are ultimately left to ensure that the sum is not incorrect.

After identification with an electronic certificate, the file's submission page is shown. Before proceeding, take into account the notifications.

They indicate that you must first submit the electronic copies of the import invoices or documents by clicking on the link available.

When the contribution of invoices or documentation is completed, a record receipt code is obtained that is automatically added to the file.

After reviewing the rest of "Notifications," click on the button "Browse" (Internet Explorer and Mozilla Firefox) or "Select files" (Google Chrome and Microsoft Edge) and find the file NIF.360.Txt. This file must be saved in the Tax Agency directory of your local disc (usually in C:\ AEAT).

The identification details of the selected request are shown below. If they are correct, click on "Sign and send."

In the filing of form 360 through a file, up to 3000 transactions are allowed.

Note: If you have any questions about filling in, you can consult the help of form 360. You can also raise your doubts about form 360 and questions about the VAT refund procedure to those not established in the VAT virtual assistant.