Form 360 – Refund of input VAT in other countries other than one’s own
As internationalization grows, it is increasingly common for professionals or companies to pay VAT in countries other than their own. Form 360 aims to help these professionals or companies to get this input VAT refund.
This form, actually, is one of the few that it is not an obligation but a right. This form allows professionals or companies to apply for a refund of input VAT in acquisitions or importations of goods and services from other EU countries. Companies from Canary Islands, where it exists a special value added tax (IGIC), shall likewise use this form for the same purposes, as any other
Spanish company. This form must be filled in and submitted online. The application period depends on the amount being claimed for refund: it can be annually or quarterly, but also for other less common periods. In any case, the application period is deemed to begin on the day following the last day of the corresponding period – annual, quarterly or other – and the deadline will be
September 30 of the calendar year following the calendar year in which the claimed amounts have been paid. If you are a professional or a entrepreneur and you find yourself in this situation, you can contact AGL to provide us the necessary information to fill in and submit this form on your behalf. We will exam your situation and give you the best solution.
