Requirements for processing VAT refund requests - Form 360
Managing VAT refunds through the presentation of the 360 model requires meeting these requirements:
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The request for the refund of VAT must be made electronically.
The refund request is carried out exclusively through the procedure enabled at the Electronic Headquarters of the Tax Agency and requires identification with a digital signature (electronic certificate or electronic DNI ).
If a digital signature is not available, we remember that the request and obtaining of said certificate is carried out through the online services of any authorized certifying entity.
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The presenter must be subscribed to the AEATPI20050425IVANOR procedure.
Subscription to the AEATPI20050425IVANOR procedure is done from the "Voluntarily subscribe to electronic notifications" option on the AEAT electronic headquarters.
From the same option you can check if the subscription is already registered and unsubscribe.
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Register the corresponding power of attorney in the event that the applicant wishes to carry out the procedure through a representative.
If the applicant acts through a third party (representative), he must empower the representative in procedure NOTIVANOR (specific power of attorney ) or in GENERALNOT (general power of attorney) so that he can receive notifications from the represented party.
The power of attorney can be processed online with an electronic certificate. Said power of attorney requires that after granting the power, the attorney-in-fact confirms receipt of it.
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For shipments with a large volume of operations (greater than 202 operations and with a maximum of 3000), the presentation of the 360 model must be done from the option "Presentation of the 360 model by file" . The file must meet the criteria indicated in the approved logical design.
Up to 202 operations it is possible to use the general presentation option "360 model presentation" using the online form.
Note: If you have questions regarding completion, you can consult the help of model 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.