Modelo 360: refund of VAT charged in other EU countries

What you need on hand

1. Cl@ve PIN, certificado digital o DNIe working and Autofirma installed.
2. NIF and registration in the census (Modelo 036/037) as a business/professional subject to VAT.
3. IBAN and BIC of an account in your name for the payment.
4. Invoices/DUA from the EU country: supplier, NIF-IVA, date, base, VAT amount, rate and expense category.
5. Scanner/PDF of invoices if the country requires them (or to answer requests).
6. Browser that plays nicely with Autofirma (Chrome/Firefox).

Documentation

1. Identification with Cl@ve, certificado or DNIe.
2. Census registration for VAT (036/037). Without this, Modelo 360 won’t start.
3. List of invoices with all details and, where applicable, registration plate for fuel.
4. Scanned invoices when the Member State requires them (and keep them in case they ask).
5. IBAN/BIC for the payment.
6. Apoderamiento in AEAT if your advisor files for you.

Step by step

1. Go to the Sede de la AEAT: https://sede.agenciatributaria.gob.es/Sede/iva/modelo-360.html and open the presentation for Modelo 360.
2. Identify with Cl@ve/DNIe/certificado. Verify you are registered for VAT (036/037). If not, register first.
3. Choose Estado miembro and period (quarterly or annual). Fill in your details and the IBAN/BIC.
4. Add each invoice/DUA: supplier, NIF-IVA, date, base, VAT amount and expense code. Attach PDFs if the system or that country demands them.
5. Check you meet the minimums (400 € quarterly / 50 € annual). Review everything, sign with Autofirma/Cl@ve and submit.
6. Download the receipt. Watch the Sede for the status and any requests from the country. Reply on time.
7. If you want in-person help, book an appointment: https://sede.agenciatributaria.gob.es/Sede/cita-previa.html.

Tips that save time

1. Group by country and period and don’t mix random months: the minimum period is 3 months (unless annual close).
2. Aim over 400 € if you are claiming quarterly; if you won’t reach it, wait until year-end (minimum 50 €).
3. Use the correct expense code; wrong codes trigger clarifications and delays.
4. Upload invoices when the form asks; you avoid requests.
5. Keep the CSV/receipt and export an Excel of your invoices in case they ask.
6. File early: if they request more info you’ll have time to answer before 30/09 of the following year.

Common mistakes that can derail your claim

1. Out of time (30/09): direct dismissal and goodbye refund.
2. Wrong period (single month): they’ll reject it; minimum 3 months unless annual.
3. Expenses not deductible in that country (cars, hospitality…): partial or full denial.
4. Simplified receipts without your data: usually fail.
5. IBAN not in your name or missing BIC: payment rejected.
6. Being registered for VAT in the refund country: Modelo 360 doesn’t apply; file there.
7. Not answering requests or uploading unreadable PDFs: denial.
8. Autofirma/browser issues: if the signature fails, try another browser or reinstall Autofirma.