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Requirements for processing the application for a VAT refund - Form 360

To manage VAT refunds by filing form 360, the following requirements must be met:

  1. VAT refund applications must be made online.

    The refund application is made exclusively through the procedure set up at the Tax Agency's E-Office and requires identification with a digital signature (electronic certificate or electronic DNI ).

    If you do not have an electronic certificate, we remind you that you can request and obtain this certificate through the online services of any authorised certifying body.

  2. The submitter must be subscribed to the AEATPI20050425IVANOR procedure.

    Subscription to the AEATPI20050425IVANOR procedure is done through the option "Subscribe voluntarily to electronic notifications" at the AEAT e-Office.

    Subscription to proceduresNotivanor

    From the same option you can check if the subscription is already registered and unsubscribe.

    Check subscription

  3. Register the corresponding authorisation if the applicant wishes to carry out the procedure through a representative.

    If the applicant acts through a third party (representative), he/she must grant power of attorney to the representative at NOTIVANOR (specific power of attorney) or at GENERALNOT (general power of attorney) so that he/she can receive notifications from the represented party.

    The authorisation can be processed online with a digital certificate.Once the authorisation is granted, the authorised party must confirm receipt thereof.

  1. For shipments with a large volume of transactions (more than 202 transactions and with a maximum of 3,000), the filing of form 360 must be done through the option "Filing form 360 by file".The file must meet the criteria stated in the approved logistics design.

    The general filing option can be used for up to 202 operations "Filing form 360” using the online form.

Note: 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 form 360 and questions about the VAT refund procedure for non-residents in the VAT virtual assistant.