Businesses can request a refund of the input VAT paid in other EU countries through a specific procedure.
Entities in the development of their economic activity may be forced to support VAT from another EU State in the following cases:
- Attendance at fairs.
- International transport of goods (diesel expenses, tolls and repairs).
- Other concepts that may vary depending on the countries.
In this way, the Tax Agency (AEAT) enables the 360 model de “Request for refund of input VAT of businessmen or professionals established in the territory where the tax is effective”.
This model must be submitted via telematics. The AEAT will send the applicant acknowledgment of receipt and decide its referral to the State Member in which the input VAT has been supported within 15 days.
Each of the State Members in which the input VAT has been paid, whose refund is requested, may require the provision of certain data collected in the submitted model (for example, a copy of the invoices).
The applicant must be registered in the electronic notification service for the communications made by the AEAT.
The deadline for submitting the refund request ends on September 30 of the following the year in which the VAT has been supported.
The return period may not be longer than one year or less than three months (in this case the amount of the refund may not be less than 400 euros).