As of 18 September 2026, the Tax Agency warns that self-employed workers have only two weeks (until 30 September) to request the refund of VAT incurred on specific cross-border transactions carried out in 2025. This applies to VAT paid in other EU member states (via Form 360) and in third countries with reciprocity agreements (via Form 361). The refund mechanism is the standard EU VAT refund directive procedure, which requires the applicant to be established in Spain and not registered for VAT in the member state of refund. The process is entirely electronic and requires the original invoices to be kept for verification.
Key Takeaways
- Final Deadline: 30 September 2026 is the absolute cutoff for 2025 cross-border VAT refund claims.
- Eligibility Criteria: Applicant must be a Spanish tax resident not VAT-registered in the refunding country.
- Minimum Thresholds: Claims must exceed €50 annually for EU countries or €400 for non-EU countries (or €50 if the period is the calendar year).
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