When we register, we will be assigned an EORI number that will be used as a common reference in relations with customs authorities throughout the Community. If we have the EORI number, purchases made from other countries in the European Union will not be subject to VAT on their invoice , while if we do not have it, the seller will apply the tax to us, which cannot be deducted as such, and must be recorded as a higher purchase amount.
But there are other expenses that companies incur, which are subject to VAT and cannot be deducted even if we have an EORI number. These expenses are those that companies incur as a russia mobile number whatsapp result of travel by the professional or entrepreneur and their employees . Thus, if a company has clients abroad or attends some type of event, it is possible that there it will incur expenses linked to the activity for which it will be subject to the VAT of the country where they are located.
Some of the most common expenses that our consultancy may claim from us and that we must provide you with so that you can record them in your application may be:
Purchase of goods that are not transported outside the country where they were acquired.
Services that are contracted to companies, such as translation services, lawyers, consultancies, etc.
The Eighth Directive on the harmonisation of the laws of the Member States relating to turnover taxes provides that:
Any taxable person established in the Community to whom VAT is charged in a Member State other than that in which he is established has the right to recover the VAT and may claim a refund of the VAT from the authorities of the Member State which charged it .
The refund must be made within six months from the date on which the application, together with all relevant documentation, was submitted to the competent authorities.
The 360 model for the return of VAT quotas incurred outside of Spain
Although the deadline for submitting Form 360 ended on September 30, if we have never submitted it and we incur in any of the expenses that we mentioned above, we must start to collect and account for them correctly so that on September 30 we are in a position to request the refund of this VAT.
Form 360 will be used by entrepreneurs or professionals who are established in the territory of application of the Tax to request the refund of the quotas incurred by acquisitions or imports of goods or services made in the Community , with the exception of those made in said territory.
Business owners or professionals established in the Canary Islands, Ceuta or Melilla will also use Form 360 to request a refund of the fees incurred for purchases or imports of goods or services made in the territory of application of the Tax.
The form must be submitted electronically , attaching a copy of the invoices for which the VAT is being claimed . The Spanish Administration is responsible for managing the refund to the country in which the VAT was borne and will inform the applicant without delay of receipt of the application by sending an electronic acknowledgement of receipt, having to decide to forward it electronically to the Member State in which the VAT was borne within 15 days from said receipt. (LIVA, art. 117. bis and RIVA, art.30 )
On the other hand, form 361 will be used to request a refund of the Value Added Tax incurred by certain business owners or professionals not established in the territory of application of the Tax , nor in the Community, Canary Islands, Ceuta or Melilla.