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Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

5. Applicant declaration

Those boxes that reflect the applicant's situation and circumstances must be checked.

Boxes a) and e) are mandatory.

Boxes b) and c) are alternatively mandatory. That is, if box b) is checked, box c) cannot be checked and vice versa, but one or the other must be checked. If you check box c), you must enter the identification number in OSS.

Box d) is not mandatory.