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

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Sending of file for VAT refund request (Form 360)

In order to apply for a refund of VAT it is necessary to comply with a series of requirements, such as having a digital signature or being registered at the Authorised Electronic Address.

The presentation file must comply with the structure established in the published logical registry design.You can consult the option "Registration designs" in the "Help" section of the Tax Agency's website.

IMPORTANT:

Enter the invoices in such a way that negative invoices come last so that the sum is not wrong.

After identification with the electronic certificate, the file sending page is displayed.Before proceeding, please note the warnings.

These indicate that you must first submit electronic copies of the invoices or import documents via the link available.

Link to provide electronic invoices

Once the invoices or documentation have been submitted, a registration receipt code is obtained, which is automatically incorporated into the submission file.

After reviewing the rest of the "Notices" click the "Browse" button (Internet Explorer and Mozilla Firefox) or "Select files" (Google Chrome and Microsoft Edge) and locate the file NIF.360.txt.This file should be stored in the directory "AEAT" on your local disk (usually C:AEAT).

Notification

File selection

The identification data of the selected application is shown below.If they are correct, click on "Sign and send".

Sign and send

In the filing of Form 360 by file, up to 3000 operations are allowed.

Note: If you have any queries about how to fill in the form, you can consult the help with form 360.You can also raise any queries regarding form 360 and questions about the VAT refund procedure for non-residents in the VAT virtual assistant.