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V3965-15 14 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devolución de cuotas soportadas

VAT refund claims for input tax in the EU must be submitted electronically

A query was raised regarding whether a certified image of simplified invoices can be submitted or if paper format is mandatory to recover input VAT incurred in other EU Member States. The DGT indicates that the application must be made electronically and that invoicing regulations depend on the rules of the Member State where the transaction took place.

The question raised

Possibility of submitting, where applicable, a certified image of said invoice or whether paper format is mandatory for the purpose of obtaining the refund of the tax incurred in said Member States.

The DGT's ruling

The application for refund of input tax in the Community must be made mandatorily by electronic means using form 360 through the AEAT electronic office. The applicable invoicing regulations shall be subject to the rules of the Member State in which the transaction is deemed to have taken place. The Member State of refund is responsible for processing the file and deciding on the refund in accordance with Directive 2008/9/EC.

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