Tax Calendar
Form 349
Recapitulative declaration of EU intra-community operations — sales and purchases between businesses in different EU member states.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 349?
Form 349 (Modelo 349) is the recapitulative declaration of intra-community supplies and acquisitions of goods, and supplies and acquisitions of services, between businesses registered in the EU VIES system (VAT Information Exchange System).
When a Spanish company sells goods to a business in another EU country with VAT exemption (intra-community supply), or provides or receives services from a European business under the intra-community localisation rules, those transactions must be reported in Form 349.
The AEAT cross-references this data with the tax authorities of the other EU member state through the VIES system, verifying that the VAT on cross-border transactions is correctly tracked at both ends.
Who must file?
- Companies and self-employed workers making intra-community supplies of goods (VAT-exempt sales to businesses in other EU countries).
- Those receiving intra-community acquisitions of goods (purchases from EU businesses).
- Those providing or receiving services with businesses in other EU member states under the Art. 69 LIVA localisation rules.
- Only entities with an intra-community VAT number (NIF-IVA, starting with "ES") are required to file.
Exceptions and exemptions:
- Businesses with no intra-community transactions in the period.
- Private individuals without business activity.
Filing deadlines
| Period | Deadline |
|---|---|
| Quarterly (general regime) | Q1→20 April · Q2→20 July · Q3→20 October · Q4→20 January General regime when quarterly intra-community operations do not exceed the monthly threshold. |
| Monthly regime | By the 20th of the following month Monthly filing is triggered when intra-community supplies exceed certain thresholds under current legislation. Consult our office to determine the frequency applicable to your company. |
| Annual regime | By the last day of January of the following year Annual filing may be possible when the volume of intra-community transactions is low. Consult our office to confirm whether this option applies to your company. |
The filing frequency (monthly, quarterly or annual) depends on the volume of intra-community transactions. Consult your adviser to determine the correct periodicity for your business.
How to file
- 1 Access the AEAT electronic office: sede.agenciatributaria.gob.es.
- 2 Log in with a digital certificate or Cl@ve.
- 3 Select Form 349 and the period.
- 4 For each EU operator: enter the country code, the EU VAT number (VAT Number from the other country), the amount and the transaction type (E = supply, A = acquisition, S = service provided, I = service received, T = triangular, etc.).
- 5 Verify the other operator's VAT number in the VIES system beforehand (censo.agenciatributaria.gob.es/censo/ValidarNif).
- 6 Submit the return.
Required documentation
- Invoices for intra-community supplies and acquisitions, including the EU VAT Number (NIF-IVA) of the operator.
- Transport or delivery documents evidencing the physical movement of goods (for supplies).
- VIES validation confirmation of the counterparty's EU VAT number.
Penalties for non-compliance
- Informative return: fixed penalty for not filing or filing late.
- Penalties for not filing Form 349 or filing with incorrect data vary by case. Consult our professionals for the applicable amount.
Related forms
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
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