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

Submission of the VAT refund request through the form (model 360)

In order to make the request for the refund of the VAT It is necessary to comply with a series of requirements, such as having a digital signature or being subscribed to the electronic notification service, specifically, to procedure AEATPI20050425IVANOR. Subscription is done through the "Voluntarily subscribe to electronic notifications" service on the Tax Agency's online site.

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

When you access the form, the following initial screen appears, where you enter the requested data and click the "Accept" button to continue.

After clicking "Accept," the online form for Model 360 is displayed, based on the information entered on the initial screen.

After the general information, you must indicate the activity code or codes. To do this, click on the "New record" icon, identified by a blank sheet with a green "+" cross above it, in the "Activities".

In the activity drop-down menu, select the 4-digit code corresponding to the activity by clicking on the corresponding number. If you need to add more, you would click again on the same icon as before, "New record", identified by a blank sheet with a green "+" cross above it.

Once selected, click "Return to Activity Table" to continue completing the declaration.

In the following section, fill in the details of the representative .

In the page 2, sections 4 and 5 are automatically completed, once the details of the operations for which the refund is requested are indicated in section 8 (page 3). VAT.

In it Section 6: Bank details must be entered:

And in the Section 7 provides fields for incorporating the codes of the registry entries of the electronic copies of invoices or import documents. by registration. To do this, click on the "New record" icon identified by a blank sheet with a green "+" cross above it.

Next, click on the literal " Registration procedure ".

In the new window that opens, you'll find a registration form where you must enter the relevant information.

In this form, attach the necessary information or documents by clicking the "Add Files" button. Click "Select Files" to access the file browser and choose the file you want to attach. From the "Help" option, you can find more information about supported file types and sizes. Then, click on the "Submit" button so that it is reflected in the refund request form. VAT.

Once you have submitted the registration entries, return to the Annexes screen with the refund request form. To continue with the declaration, click "Return to the table of attachments."

Then access the page 3 and in the section 8 Click on the "New Record" icon, identified by a blank sheet with a green "+" cross above it, to fill in the data corresponding to each operation. Incorporate the operations in such a way that the negative ones come last so that the sum is not incorrect.

Once the invoice data has been entered, in the sub-section "Nature of the goods and services acquired", create the record by clicking on the "New Record" icon identified by the blank sheet with a green "+" cross above it. Enter the corresponding code by clicking on the drop-down menu.

If there are more records, click the "New Record" icon again to add them.

Once you've finished adding codes, click "Return to the nature table," where the natures of the goods/services you've selected will be reflected.

The "Duplicate" icon allows you to add a new transaction by copying all the data from a previously saved and selected transaction (Copy all data except those in the "Nature of Goods and Services" list).

Once you have completed the form, press " Sign and Send ".

There is the possibility to " Save " the data of a declaration and then retrieve it by pressing the " Load " button. To retrieve data from a saved return, you must access the filing process and, after entering the data on the initial screen, click "Upload" at the bottom of the form.

When you click "Upload," a warning appears indicating that the data entered so far in the declaration will be deleted. Click "Yes" to continue uploading your saved return.

The stored statements are then displayed so you can choose the one you want. Select it and press "OK" to continue.

It is also possible to export presentation data to a file in DR format. The "Export to DR File" icon allows you to export the presentation data entered in Form 360 to a text file in DR format before submitting it and save it to the desired folder. Before exporting, the entered data is validated and export to a file is only permitted if there are no errors.

Once the text file with 360 presentation data has been saved, it can be uploaded later from the "360 Model Submission by File" option in the Headquarters using the "Import DR" button.

IMPORTANT:

The number of transactions does not necessarily have to match the number of invoices registered.

Note: Submission of refund applications VAT through the online form only a maximum of 202 operations are allowed. If this number of operations is exceeded, the submission route is by sending a file, following the registration design of the model.