30 September is the deadline for filing form 360 and requesting a refund of input VAT incurred in other EU countries in 2021.
If in 2021 your company sent a worker to carry out tasks in another EU country, or to a trade fair located in that territory, it is very likely that he or she incurred expenses for which VAT was borne in that country: hotels, car hire, meeting room hire, access to trade fairs, purchase of products abroad that were not transported to Spain, etc.
Well, remember that, as it is VAT borne in another country, your company cannot deduct it in its regular VAT returns (form 303). To recover the tax, you must apply for a refund using form 360 (which must be filed online, together with a copy of the invoices justifying the input VAT). From there, the Spanish tax authorities communicate the request to the country where the VAT was borne so that it can manage the refund.
Your company may recover input VAT incurred in another EU country provided that it would have been deductible if it had been incurred in Spain (i.e. it must have been incurred in the course of business activities). If your company is on a pro-rata basis and can only deduct a percentage of the input VAT, you can also claim a refund of part of the VAT on a pro-rata basis (you must state this percentage in the return).
You must submit a refund application (form 360) for each country in which you have input VAT and in respect of quarterly or annual periods. The deadline for filing begins after the end of the quarter or year to which the application refers and ends on 30 September of the following year. Therefore, the deadline for claiming input VAT refunds for 2021 will end on 30 September.
Click here to access a help guide, provided by the Inland Revenue, to file form 360, as well as to access the regulations related to this procedure and to see the rest of the requirements.