Reimbursement of assessed contributions relating to NATO, NATO International Headquarters and States party to the Treaty on the Functioning of the European Union.

With effect from 1 January 2017, Order HAP/841/2016, of 30 May (BOE 2 June) approved form 364 for requesting reimbursement of tax dues paid in relation to the North Atlantic Treaty Organisation, the International Headquarters of the said Organisation and the States party to the said Treaty.

This form must be submitted by the recipients of the exempt transactions referred to in Article 5(2)(a) and (3) of the Regulation implementing the tax exemptions relating to the North Atlantic Treaty Organisation, the International Headquarters of the said Organisation and the States party to the said Treaty and establishing the procedure for their application, approved by Royal Decree 160/2008, of 8 February, in order to request the refund of the Value Added Tax payments they have borne during each calendar quarter.

This form must be filed electronically via the Internet using a recognised electronic certificate or the Cl@ve system, in the case of individuals who are not obliged to use this electronic certificate.

When submitting the form, the taxpayer must attach a file with the electronic copies of the invoices and the certificate stating the use to which the goods to which the exempt transactions refer are put.

The submitter may replace the completion of the list of invoices by the submission of a file containing the list of invoices.

Reimbursement requests must refer to the charges borne in each quarter, and will be submitted within the six months following the end of the corresponding settlement period.