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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

7. List of operations

The return request will contain, in relation to EACH invoice or import document, the following information:

  • “Type of operation” : You must distinguish whether it is an import or an acquisition of goods or provision of services.

  • “ Invoice and/or import document number ”: The invoice number and/or import document that documents the acquisition or import of goods or services to which the return request refers will be entered.

  • “Issuance date of the invoice or import document”: The date of issue of said documents will be recorded following the dd-mm-yyyy format.

    It will be indicated, if applicable, that the invoice is simplified.

  • Tax Base ” and “ VAT Quota ”: They must be expressed in euros.

  • VAT pro rata ”: The proportion of input VAT that is deductible will be expressed as a percentage, calculated in accordance with the provisions of articles 173 et seq. of Directive 2006/112/EC, of ​​November 28. If it is not recorded, the default proportion will be 100%.

  • Amount requested to be returned (€) ”: The amount of the amount to be returned will be indicated, calculated as the result of multiplying the VAT amount by the applicable proportion (article 5 and article 6, second paragraph, of directive 2008/9/EC), and is expressed in euros.

  • Nature of the goods and services acquired ”: The nature of the goods and services purchased will be selected from the codes indicated as national preferences for the country of return. If it is code 10, Others, the nature of the goods acquired or imported or the services received will be indicated in the section “ Description “.

  • Supplier details ”: You must indicate the NIF (or the NVAT if you do not have a NIF), name or company name and complete address of the supplier of goods or service provider in whose acquisition the VAT has been borne, as well as their telephone number.