Model 349 Doubts

Model 349 AEAT

Summary statement of intra-Community transactions

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What is model 349?

Model 349 is a VAT Informative Declaration, in which the intra-community operations for the exchange of goods and services carried out by the VAT taxpayer throughout the fiscal year must be listed.

In the Declaration, the data of the Sender, whether Supplier or Client, as well as the Amount of the total operations, whether monthly, quarterly or annual, according to the amount, are recorded.

Currently the base to determine the classification of the Declaration model 349 is €50,000

In order to benefit from this model and be able to invoice without VAT in this type of operation, both the Obligor and the Sender must be registered in the Registry of Intra-Community Operators (ROI or VIES, where appropriate)


349 Frequently Asked Questions

  • Who are required to submit form 349?

    The obligors are VAT taxpayers throughout the Spanish territory, registered in the VIES/ROI system, who exchange goods with the rest of the European Union.

  • What is the submission deadline?

    The submission deadline is set at 20 calendar days after the month to be declared, except for July, which may be submitted until September 20.

  • What format is suitable for the presentation?

    The format to be used is the one set by the Tax Agency, however, although there are different computer programs that make a compatible file, there is the case of subsequent computer incompatibilities that must be resolved after subsequent request.

  • Are errors detected at the time of submission?

    The answer is no. The AEAT page has a filter to detect the most common errors, but in no case does it offer information about other types of inaccuracies, which may be the case of inappropriate amounts and non-existent senders, generating subsequent conflicts and possibly leading to sanctions.

  • Can Declarations be checked at an earlier time?

    Yes, you can, using a pre-validation program in which you can filter, in a second phase, all those errors that may occur.

  • How are errors resolved or how are data modified later?

    We are facing the most complex issue of the 349 model, since the modifications can be made in two ways:

  • Is the file the same for the entire Spanish territory?

    Although the format is the same to be presented at Hacienda NAVARRA, there are peculiarities in the Corrective Declarations, being inadequate in some specific cases.

Contact for questions about model 349

Please complete the following contact form to ask us any questions related to form 349 or request us to take care of your presentation. We will answer you as soon as possible:

Contact Us

34 660178605

barneto@intrastat-spain.com

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