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VAT practical manual 2021.

Refund of the tax amounts borne regarding NATO, to this Organisation's International General Headquarters and to the States that are part of the aforementioned Treaty

With effect from January 1, 2017, Order HAP /841/2016, of May 30 ( BOE June 2) approved Form 364 for requesting reimbursement of tax contributions incurred relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty.

This model must be submitted by the recipients of the exempt operations referred to in section 2 letter a) and section 3 of article 5 of the Regulation by which the tax exemptions relating to the North Atlantic Treaty Organization, the Barracks are developed General International of said Organization and the States party to said Treaty and establishes the procedure for its application, approved by Royal Decree 160/2008, of February 8, to request reimbursement of the Value Added Tax contributions that have been supported during each calendar quarter.

The presentation of this model must be carried out electronically via the Internet using a recognized electronic certificate or the Cl@ve system, in the case of natural persons who are not required to use said electronic certificate.

With the presentation of the model, the presenter must attach a file with electronic copies of the invoices and the expressive certification of the use to which the goods to which the exempt operations refer are intended.

The presenter may replace the completion of the list of invoices with the presentation of a file with the list of invoices.

Requests for refunds must refer to the fees paid in each calendar quarter and will be submitted within six months following the end of the settlement period to which they correspond.