Submission of requests for VAT refund to Non-Residents (Form 360)Skip information index
Submission of the VAT refund request through the form (model 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. The subscription is made from the service "Voluntarily subscribe to electronic notifications" in the Tax Agency's electronic headquarters.
It is important to correctly record the data on the cover page or "Capture basic application data." If there is an error in the capture of basic data (for example, format or date) and you have pressed the "Send" button, to correct it it is necessary to fill in all the fields again, import a previously correctly saved declaration or correct it manually in the design logical of the file.
To continue, press the "Send" button.
After clicking "Send" the online form of the 360 model will be displayed, according to the data entered in the basic data capture, on page 1.
After the general information you must indicate the activity code or codes. To do this, click on the question mark icon in the "Activities" section.
In the activities drop-down menu, select the 4-digit code that corresponds to your activity by clicking on the corresponding number.
Once selected, it will be reflected in the form and you can continue with completing the declaration.
After the information on the activities, you have fields to present electronic copies of the invoices or import documents by registration. As the notice indicates, click on the question to access.
A registration form will appear in which the corresponding data must be indicated.
You can attach the necessary information or documents. Press submit so that it is reflected in the form.
If you have questions regarding completion, you can consult the help of model 360. You can also raise your doubts about this model and questions about the VAT refund procedure to those not established in the VAT virtual assistant.
When completing the declaration, it will be necessary to add invoices to the form to document each entry on the form. To do this, access page 2 where the operations are registered.
Incorporate the invoices in such a way that the negative invoices are last so that the sum is not erroneous.
The number of operations does not necessarily have to coincide with the number of registered invoices.
If there are negative operations, it is advisable to start with an operation with a positive result to avoid problems with summations. In addition, all the data for each operation must be completed.
Note: The submission of VAT refund requests through the online form only allows a maximum of 202 operations. If this number of operations is exceeded, the submission method is by sending a file, following the model registration design.
At any time, during the completion of the model, you can press the "Save" button, which will generate a NIF file. 360.txt, a plain text file that will be saved in the browser's default downloads folder, however, you can select a different location if you wish.
Before allowing us to save the file, if all the fields of the request have not been completed, we will obtain a validation notice, although this does not prevent saving the information.
This file can be imported both in a new form and in the file presentation of the 360 model. Use the "Browse" option (Internet explorer and Mozilla Firefox) or "Select file" (Google Chrome) to locate the NIF file. 360.txt that has been saved on your computer. You can also import a file obtained with an external program, as long as it meets the correct logical design.
Once completed, press "Send".