Modification of the details submitted in the request for VAT refund to Non-Residents (Form 360)

Modification of data for applications already submitted is done from the Model 360 form itself. Only a presentation that has been made and validated as correct can be modified.

Complete the basic data entry for the application with the same data as the original application ("Country", "Fiscal Year", "Identification of the refund applicant", and "Scope of establishment of the applicant") and select option "Modification of a refund application" within the "Reason for submission" section. Next, enter the "Registry Entry Number" of the submitted return and press "Submit".

The registration entry number is a 16-digit number whose numbering begins with the fiscal year number plus the model number, 360 (for example, 2024360XXXXXXXXX). This number is found on the response sheet of a correctly completed electronic submission in the "File/Reference (assigned registration number)" section along with the submission date and the Secure Verification Code.

Remember that you can only modify a declaration if it has been correctly validated. The data you enter will modify the declaration submitted.

There are Member States that do not accept modifications, so it may happen that they do not accept the modification sent. In this case, if you have any questions, you should contact the country of return.

The recently modified data will be taken into account. If the data is submitted blank, the previously submitted data is eliminated from the declaration.

After clicking "Send", the fields that appear in the initial form of the model such as "Fiscal Year", "Period", " NIF " and "Company Name or Surname and First Name" cannot be modified. To do this, you need to make a new declaration.

On the other hand, removing the RGE from invoices (either to replace them with others or to reduce the total number of invoices) does not affect operations. In any case, it is recommended that there are no blank lines separating the different RGE in section "7. Annexes", page 1. If necessary, place the last RGE in the list in the empty box.

NOTE

If you need to add transactions (page 2) to a declaration that has already been correctly submitted, you should not modify the declaration, but rather submit a new form, such as an annual submission, with the missing transactions.