Form 360: refund of VAT paid in another EU Member State
Form 360 is the application with which a business or professional established in the Spanish VAT territory claims back VAT paid in another European Union Member State. It is filed only electronically on the Spanish Tax Agency (Agencia Tributaria) e-office, which acknowledges receipt and decides within 15 days whether to forward it to the Member State of refund; that State decides and pays the refund. The deadline is 30 September of the year after the VAT was paid.
Up to date for 2026 — verified on October 3, 2026ActioFin templateGuide: about 40 min
Deadlines
- By 30 September of the following year
- The period starts the day after the end of the refund period and ends on 30 September following the calendar year in which the VAT was paid
- 15 days from receipt
- The Tax Agency acknowledges receipt without delay and decides within that time whether to forward the application electronically to the Member State of refund
- Under 5 days, if the application includes many invoices
- Where it cannot be validated on the spot, the Tax Agency validates it afterwards; the result is checked in the application status service
Documents to prepare
- Applicant's tax identification number (NIF), entered in the Census of businesses, professionals and withholding agents
- Invoices and import documents (DUA) showing the VAT paid in each Member State of refund
- Four-digit NACE code of the activity
- IBAN and BIC codes of the account into which the refund is to be paid
- Electronic certificate accepted by the Tax Agency, or Cl@ve for an individual
No form is attached to this procedure: the link leads to the official page that describes it.
What you get
- The document as a PDF, ready to print and sign.
- The same document in Word (.docx), so you can edit it before signing.
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The generated document is written in French — the language the receiving French authority expects. This page is in English; the document itself is not translated.
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FORMULARIO 360 — HOJA DE PREPARACIÓN (NO ES EL FORMULARIO 360)
Esta hoja no es el formulario 360: no se presenta, no se firma y no calcula ningún importe. El formulario 360 se presenta obligatoriamente por vía electrónica, en la sede electrónica de la Agencia Tributaria.
Solicitante: … — NIF … — establecido en el territorio de aplicación del IVA.
Plazo: desde el día siguiente al final del período de devolución hasta el 30 de septiembre siguiente al año natural en que se soportaron las cuotas (ejercicio …).
Devolución solicitada
Estado miembro de devolución: ….
Ejercicio: …. Período: del … al ….
Divisa del Estado miembro de devolución: ….
El formulario pide el importe total solicitado, el número de facturas y el número de documentos de importación: esta hoja no los calcula.
Facturas y documentos de importación anotados
Factura n.º …, de … — … — NIF-IVA … — base imponible: … — cuota de IVA: ….
Factura n.º …, de … — … — NIF-IVA … — base imponible: … — cuota de IVA: ….
Factura n.º …, de … — … — NIF-IVA … — base imponible: … — cuota de IVA: ….
Factura n.º …, de … — … — NIF-IVA … — base imponible: … — cuota de IVA: ….
Importes transcritos de cada documento tal como usted los anotó. Si tiene más documentos, continúe en otra hoja.
Solicitud dirigida a otro Estado miembro
La Agencia Tributaria acusa recibo sin demora y decide en el plazo de 15 días, contados desde la recepción, si remite la solicitud al Estado miembro de devolución.
Es ese Estado el que devuelve, de acuerdo con su normativa; para lo no previsto, la relación es directa entre el solicitante o el presentador y ese Estado.
Cada Estado puede exigir determinados datos del formulario, y la solicitud solo se considera presentada cuando contiene toda la información que exige: compruebe sus requisitos, su período y su importe mínimo.
Si exige copias electrónicas de las facturas o de los documentos de importación, se presentan en el registro electrónico de la Agencia Tributaria.
Datos bancarios
Titular de la cuenta: el propio solicitante.
IBAN: …. BIC: ….
Antes y después de presentar
Tener NIF y figurar en el Censo de empresarios, profesionales y retenedores antes de presentar; disponer de un certificado electrónico reconocido o, si es persona física, de Cl@ve.
Estar inscrito en el servicio de notificaciones en dirección electrónica: la Agencia Tributaria notifica por esa vía.
Conservar el formulario aceptado, validado con su código seguro de verificación de 16 caracteres, y la relación de expedientes (país, número de referencia y versión).
Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.
This document is signed by hand, after printing: we do not offer electronic signature. Only a qualified electronic signature, issued by a certified provider, carries the same weight as a handwritten one (eIDAS regulation). A mere click would not — and letting you believe otherwise would expose you the day a body challenges it.
Who this applies to
- Businesses and professionals established in the Spanish VAT territory, or in the Canary Islands, Ceuta or Melilla, that have paid VAT on purchases or imports of goods or services in another EU Member State
- Those established in the Canary Islands, Ceuta or Melilla, who also use it to claim VAT paid in the Spanish VAT territory; in the «País» (country) field they select Spain, and the application gives, for each invoice or import document, the data listed in Article 5.1 of Order EHA/789/2010 (supplier's full name and address; except for imports, its VAT number, or its tax number, assigned by the Member State of refund, and that State's prefix; date and number, taxable amount and VAT in euros, deductible VAT, pro rata and code for the nature of the expense), an electronic copy of each invoice whose taxable amount exceeds EUR 1,000, or EUR 250 for fuel, and is completed in Spanish
- The Tax Agency does not forward the application if, during the period, the applicant did not act as a business or professional, made only supplies with no right to full deduction of the tax, or carried out only activities under the special scheme for agriculture, livestock and fisheries or the equivalence surcharge scheme
- It can be filed by the applicant or by a third party: a social collaborator that has joined the agreement with the Tax Agency, or a representative empowered to file form 360
- Not the reverse case: a business established in another Member State that pays VAT in Spain follows a different procedure, and one established outside the EU uses form 361
Worked example
Montajes Ribera SL, of Zaragoza, claims French VAT from a trade fair in Lyon
Montajes Ribera SL is taxed under the general scheme and deducts all its VAT. In 2025 it built a stand at a trade fair in Lyon and received six invoices from French suppliers showing EUR 1,860 of French VAT in total; the amounts are illustrative. In September 2026 its director logs in to the e-office with the company's certificate and completes form 360: country France, year 2025, period 1 January to 31 December 2025, four-digit NACE code of its activity, amount claimed EUR 1,860, six invoices, no import documents (DUA), and the account's IBAN and BIC. She declares that the company made no supplies of goods or services in France in that period, except the exceptions of Directive 2008/9/EC. The accepted application returns a secure verification code and the reference number of the file for France, which she keeps. If France requires copies of the invoices, she provides them through the Tax Agency's electronic register. The French administration decides on the refund.
How to fill it in, step by step
- Check that during the period you acted as a business or professional with a right to deduct: if you made only supplies with no right to full deduction, or carried out only activities under the agriculture, livestock and fisheries scheme or the equivalence surcharge scheme, the Tax Agency will not forward the application.
- Make sure you have a tax identification number (NIF) and are entered in the Census of businesses, professionals and withholding agents before filing, and that you have an electronic certificate accepted by the Tax Agency (or, for an individual, Cl@ve).
- Sign up to the notification service at an enabled electronic address: the Tax Agency notifies through it, among other things, a decision not to forward the application.
- Gather the invoices and import documents (DUA) showing VAT of each Member State of refund, and check which data, minimum period and minimum amount that State requires: the application is only considered filed when it contains all the information that State requires.
- File form 360 electronically on the Tax Agency e-office: country, year, reason for filing, applicant's and, where applicable, representative's details, activity with NACE code, refund claimed, period, bank account with IBAN and BIC, and annexes.
- Keep the accepted form with its 16-character secure verification code and the list of files generated (country, reference number and version): they identify the application before the Member State of refund.
- If the State of refund requires electronic copies of the invoices or import documents, file them in the Tax Agency's electronic register and enter in the annexes section the registration number assigned.
- To amend an application already filed for the same year, file another form with the reason «Modificación de una solicitud de devolución» (amendment of a refund application) and the registration number of the one amended; if your final deduction percentage for the previous year differs from the provisional one, use the reason «Comunicación de la prorrata definitiva del ejercicio anterior» (notice of the final pro rata for the previous year).
The form, line by line
- 1. Country, year and reason for filing
- Member State the application is addressed to (Spain if the applicant is established in the Canary Islands, Ceuta or Melilla and claims VAT paid in the Spanish VAT territory), the four digits of the year in which the VAT was paid, and one of the three reasons for filing.
- 2. Applicant
- NIF and name or company name, email and telephone, address, place of establishment (Spanish VAT territory, the foral tax authority of Álava, Guipúzcoa, Navarra or Vizcaya, or the Canary Islands, Ceuta or Melilla) and activity with a four-digit NACE code, its description and the language of that description.
- 3. Representative
- If you act through a representative, their identification details, email, telephone and address.
- 4. Refund claimed
- Total amount claimed, currency of the State of refund, number of invoices and of import documents (DUA), start and end dates of the period, and the box in which you declare that you made no supplies of goods or services located in that State during the period, except those under Article 3(b)(i) and (ii) of Directive 2008/9/EC.
- 5. Change of previous year's pro rata
- Only with the reason «Comunicación de la prorrata definitiva del ejercicio anterior»: the four digits of that year and the final deduction percentage.
- 6. Bank details
- Holder of the account into which you wish to receive the refund, stating whether it is the applicant or the representative, with the IBAN and BIC codes.
- 7. Annexes
- Registration number assigned by the Tax Agency to each annex filed, document number and a short description of its content.
Good to know
- Each Member State of refund may require certain data of the form: the fields available depend on the option chosen by that State.
- When the application is addressed to another Member State, the Tax Agency only receives and forwards it; for anything the procedure does not cover, the applicant or filer deals directly with the Member State of refund. When a business established in the Canary Islands, Ceuta or Melilla claims VAT paid in the Spanish VAT territory, the Tax Agency itself processes and decides the application (Article 31 of the VAT Regulation): nothing is forwarded, the period runs from three months to one calendar year (or the rest of the year), the minimum amount is EUR 400, or EUR 50 if the application covers a calendar year or the rest of the year, and the decision is notified within the four months following receipt, unless additional information is requested.
- A decision not to forward the application can be challenged by an appeal for reconsideration (recurso de reposición) before the Tax Agency.
- For applications that Spain receives, the Tax Agency states a period of three months to one calendar year (or the rest of the year) and a minimum amount of EUR 400, or EUR 50 if the application covers the year or the rest of the year: confirm the rule of the State you are addressing.
- An application with many invoices is not validated on the spot: a summary with a secure verification code is returned and validation is completed in under 5 days.
Common mistakes
- Filing late: 30 September following the year in which the VAT was paid is the last day, and an application that is rejected and whose errors are not corrected, or that is rejected after the later validation, is treated as not filed and must be sent again.
- Leaving out data required by the State of refund: the application is only considered filed when it contains all the information that State requires.
- Not being signed up to the notification service at an enabled electronic address, and missing a decision not to forward the application.
- Using form 360 to claim VAT paid in the Spanish VAT territory: the form excludes those purchases, except for businesses established in the Canary Islands, Ceuta or Melilla.
- Not keeping the accepted form with its secure verification code and the file reference number for each State.
Frequently asked questions
Who refunds the VAT, the Spanish Tax Agency or the other State?
The Member State in which the VAT was paid. The Tax Agency receives the application, acknowledges receipt and decides within 15 days whether to forward it to that State, which decides and pays the refund.
Until when can I file form 360?
From the day after the end of the refund period until 30 September following the calendar year in which the VAT was paid.
Can I file it on paper?
No. Filing is compulsorily electronic, on the Tax Agency e-office, with an electronic certificate or, for an individual, Cl@ve.
When is my application not forwarded?
When during the period you did not act as a business or professional, made only supplies with no right to full deduction, or carried out only activities under the agriculture, livestock and fisheries scheme or the equivalence surcharge scheme. You are notified electronically and can appeal for reconsideration.
How do I correct an application already filed?
By filing another form 360 for the same year with the reason «Modificación de una solicitud de devolución» and the registration number of the application being amended.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- BOE — Law 37/1992 on VAT, Article 117 bis (electronic application through the Tax Agency portal, l. 3697-3699) — October 5, 2026
- BOE — VAT Regulation (Royal Decree 1624/1992), Article 30 ter (acknowledgement and forwarding within 15 days l. 1337, cases of non-forwarding l. 1338-1341, electronic notifications l. 1342) and Article 31 (applications by businesses established in the Canary Islands, Ceuta or Melilla, processed and decided by the Tax Agency l. 1354-1355, period l. 1372-1373, minimum amount l. 1375-1376, decision within four months l. 1382) and Article 31 bis (businesses established outside the Community, the Canary Islands, Ceuta and Melilla follow another procedure, l. 1408-1410) — October 5, 2026
- BOE — Order EHA/789/2010, consolidated text (form 360 and data required by the State of refund, Art. 1, l. 106-110; filing conditions, Art. 2, l. 115-122; procedure, Art. 3, l. 131-144; deadline, Art. 4, l. 152; content required from businesses established in the Canary Islands, Ceuta or Melilla, Art. 5.1 and 5.2, l. 156-198) — October 3, 2026
- Agencia Tributaria — Instructions for form 360 (scope l. 12-13, deadline l. 15, electronic filing l. 17, sections 1 to 7 l. 20-63) — October 3, 2026
- Agencia Tributaria — Applications by Spanish businesses to other Member States (scope l. 23, filing by the applicant or a third party l. 25-38, Tax Agency actions and appeal l. 39-50, notifications l. 51-54) — October 3, 2026
- Agencia Tributaria — Period, amount and deadline of the application, for applications that Spain receives (l. 23-30) — October 3, 2026
- Agencia Tributaria — Who can use this procedure (businesses established in Spain obtain the refund of VAT paid in other Member States under the rules of those States, l. 24) — October 3, 2026
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