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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 refund request shall contain, in relation to EACH invoice or import document, the following information:

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

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

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

    If applicable, it will be indicated that the invoice is simplified.

  • Taxable Base ” and “ VAT Rate ”: must be expressed in euros.

  • VAT apportionment ”: The proportion of VAT incurred that is deductible shall be expressed as a percentage, calculated in accordance with the provisions of Articles 173 et seq. of Directive 2006/112/EC of 28 November. If not stated, a 100% prorated amount will be taken by default.

  • Amount requested to be returned (€) ”: The amount to be refunded, calculated as the result of multiplying the VAT rate by the applicable proportion (Article 5 and Article 6, second paragraph, of Directive 2008/9/EC), shall be indicated and 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 by 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 data ”: 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.