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

Submission of VAT refund requests via form (Form 360)

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

It is important to correctly fill in the data on the cover page or "Capture of basic data of the application".If there is an error in the capture of basic data (e.g. format or date) and you have clicked on the "Submit" button, to correct it, it is necessary to fill in all the fields again, import a previously saved declaration correctly or correct it manually in the logical design of the file.

To continue, you should click the "Send" button.

After clicking "Send", the online form for the 360 form 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(s).To do this, click on the question mark icon in the "Activities" section.

In the drop-down list of activities, select the 4-digit code that corresponds to your activity by clicking on the corresponding number.

Once selected, this will be reflected in the form and you will be able to continue filling in the declaration.

After the information on the activities, there are fields to submit electronic copies of the invoices or import documents by registration.As the notice indicates, click on the question mark to access

A registration form will appear in which you must indicate the corresponding data.

You can attach the necessary information or documents.Click Submit so that it displays on the form.

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 this form and questions about the VAT refund procedure for non-residents in the VAT virtual assistant.

When completing the declaration it will be necessary to attach the invoices to the form to document each entry on the form.To do so, access page 2 where the operations are registered.

IMPORTANT:

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

The number of operations does not necessarily have to coincide with the number of invoices registered.

If there are negative operations, it is advisable to start with a positive operation to avoid problems with the sums, in addition, all the data of each operation must be completed.

Note: The submission of VAT refund applications via the online form only allows for a maximum of 202 operations.If this number of operations is exceeded, the filing channel is by sending a file, following the form registry design.

At any time during the completion of the form you can click on the "Save" button, which will generate a file NIF.360.txt, a plain text file that will be saved in the browser's default download folder, however, you can select a different location if you wish.

Before allowing us to save the file, if all the fields in the application have not been filled in, we will get a validation notice, although this does not prevent us from saving the information.

This file can be imported either into a new form or into the file presentation of the 360 form.Use the "Browse" option (Internet explorer and Mozilla Firefox) or "Select file" ( Google Chrome) to locate the file NIF.360.txt that has been saved on your computer.You can also import a file obtained with an external program, as long as it complies with the correct logical design.

Once you have finished filling out the form, click "Send".