Electronic submission of form 368 via file of Taxpayer established in the Territory of Application of Spanish VAT

  • To digitally submit form 368 using a file, you need to have a file with the declaration to be processed, with the data adjusted to the design of the corresponding record.The XML file will contain the data related to a single declaration of a taxpayer for a certain period.

    Using the following links you will find the template that the XML file must follow, 'File template', the description of the information that the file must include, in the PDF: 'Description of the information', and a file with the name:'Example of the file to be presented', which you can use as a guide.

    Electronic filing 368 Union system file
  • Outline of the file    (16 KB)
  • Description of the data    (35 KB)
  • Sample file to submit    (3 KB)
  • On the E-Office you have the link to submit the tax return via file, for the Union's system, under "File and view tax returns", "Featured procedures".Also on the E-Office, "All procedures", "Taxes and charges", "VAT", “Declaration of VAT on special systems for telecommunications, radio and television broadcasting or electronic services</g>”.

    Submission of this form requires identification with an electronic certificate or DNI, which can be from the businessperson or professional, his/her attorneys empowered for these purposes, or social collaborations.

    Click 'Submission of form 368 as a file'.

    File presentation

    Identification with electronic certificate

    Once identified, a 'Notices' window will appear, which is worth reading.At the bottom click “Read tax return” to choose the file you want to load.

    Read the declaration

    We recommend you keep the file on your computer in a folder called 'AEAT'.Once you have selected the file, click on “Open”

    Open file

    A summary of the tax return will be shown with the applicant's details, the result and the type of tax return.

    File downloaded

    Under 'Type of declaration', select one of the three options; if you have indicated that you are making a total or partial payment of the debt, you will need an NRC (Complete Reference Number) as proof of payment - this information can be included in the.xml file.If the NRC is not included in the file, use the "Make payment (get NRC)" button which will put you in contact with the AEAT payment gateway to obtain it at that time.If you already have a file with the NRC, press "Read NRC file" and select the file containing the NRC, for example "nrc.txt", saved in the "AEAT" folder.

    Total amount

    If there are errors that need to be corrected and prevent the filing, the "Errors" tab will be displayed, with the description of the error.

    Errors

    If there are no errors, click the button 'Sign and send' to begin the submission.

    Sign and send

    Tick the box 'Approve' to confirm the presentation of the declaration and click 'Sign and send'.

    OK, sign and send

    If all is correct you will receive the response sheet, which serves as proof of your declaration, with the registration entry number, Secure Verification Code (16 characters), proof of receipt number, date and time of the submission and the details of the presenter, and, on the following pages, a complete copy of the declaration.

    Useful links:

    Electronic filing 368 Union system file
  • assistance, 368
    Form 368 assistance
  • Información y pasos para obtener un certificado electrónico
  • Form 368.VAT return for the special schemes for telecommunications, radio, television or electronic broadcasting services.
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