As of 28 September 2026, the Tax Agency reminds self-employed workers that the deadline to request refunds of VAT incurred in other EU member states during 2025 is 30 September 2026. The claim must be submitted electronically through the Tax Agency’s portal using Form 360 (for VAT incurred in EU countries) or Form 361 (for VAT incurred in non-EU countries with reciprocity agreements). The process is fully digital, but applicants must ensure they meet all formal requirements, including possessing valid original invoices and complying with the minimum claim thresholds.
Key Takeaways
- Imminent Deadline: Only five calendar days remain (until 30 September) to file claims for 2025 VAT incurred abroad.
- Digital Filing Mandatory: Claims must be submitted via the AEAT electronic office; paper submissions are not accepted.
- Documentation Retention: Applicants must retain original invoices and supporting documents for potential verification by the Tax Agency for at least four years.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement