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

Sending 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 in the AEAT Electronic Office.

If the filing is made on behalf of a third party (i.e., the filer is different from the applicant), the filer must also be authorized to receive Form 360 notifications from that applicant. That is, you must have enabled the specific NOTIVANOR empowerment procedure (or the general procedure, GENERALNOT) and also 360P.

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

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. Please note the warnings before proceeding.

They indicate that you must submit electronic copies of invoices or import documents in advance using the available link.

Upon completion of the submission of invoices or documentation, a registration proof code is obtained which 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 file NIF. 360.txt. This file must be saved in the "AEAT" directory on your local disk (usually in C:\AEAT).

The identifying data of the selected application are shown below. If they are correct, click "Sign and Send."

When submitting Model 360 via file, up to 3000 operations are allowed.

Note: If you have any questions about how to complete the form, you can consult the help for Form 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.