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VAT refunds to non-residents

Frequently asked questions on claiming a refund of input VAT in a State other than the State of establishment (VAT Refund)

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What is the content of the request?

At Community level, the content of the application is harmonized in Article 8 of Directive 2008/ EC, according to which the application must contain:

  1. Name, surname and full address of the applicant.

  2. An address for electronic communication.

  3. A description of the applicant's business activity for which the goods and services are being acquired.

  4. The return period to which the request refers.

  5. A declaration by the applicant that no goods or services have been supplied which are deemed to have been supplied or rendered in the Member State of return during the return period.

  6. The identification number for VAT purposes or the tax identification number of the applicant.

  7. Bank account details including IBAN and BIC codes.

In addition, in relation to each invoice or import document , the return request shall contain the following information:

  1. Name and full address of the supplier of goods or service provider.

  2. Except in the case of import, the identification number for VAT purposes or the tax identification number of the supplier of goods or provider of services.

  3. Except in the case of import, the prefix of the Member State of refund.

  4. Date and number of the invoice or import document.

  5. Tax base and VAT rate expressed in the currency of the Member State of refund.

  6. Deductible VAT amount.

  7. Where applicable, the deductible pro rata percentage.

  8. Nature of the purchased goods and services designated according to the harmonized codes.

In the case of applications from entrepreneurs established in the Community or in the Canary Islands, Ceuta or Melilla and not established in the TAI , who request the refund of VAT supported in the Spanish territory of application of the Tax, when the tax base that appears in each of the invoices or import documents to which the application refers, exceeds the amount of 1,000 euros in general, or 250 euros when In the case of fuel, said request must be accompanied by an electronic copy of said invoices or import documents.