Modelo 349 (recapitulative statement of intra-EU transactions)

Modelo 349 (recapitulative statement of intra-EU transactions) is filed with Agencia Tributaria, modelo 349. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €99.

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We file your modelo 349 with the AEAT (Spanish Tax Agency) setting out the details of the period's intra-community transactions (supplies, acquisitions, services provided/received, triangular). We validate the format of the NIF-IVA against the VIES patterns of each of the 27 EU countries, check registration in the ROI/VIES and automatically detect the mandatory frequency (monthly when supplies of goods plus intra-community services provided exceed 50.000 € in the quarter or in any of the previous 4).

Practical guide: Hacienda informative returns: forms 347, 349, 720 and 721. Requirements, deadlines and the steps, explained.

Self-employed plan: your taxes, every quarter, without thinking about them. VAT and income tax, form 349 if you invoice EU clients, registrations, your tax calendar and bookkeeping from a photo of each invoice, for a monthly fee.

What we charge you: €99
Managora's fee: €99.00 (21% VAT incl.)
Tasa (official government fee): No tasa payable
Processing time: Monthly: 1-20 of the following month (July: during August and up to 20 September). Quarterly: 1-20 of the month following the quarter. The last period of the year, monthly or quarterly: 1-30 January.
Where it is filed: Agencia Tributaria, modelo 349 ↗
What you receive: Application

Cost breakdown: Our fee €99.00 (21% VAT incl.). The modelo 349 is an informative return, it does not generate any amount to pay or any tasa (official fee). Fixed total cost..

Modelo 349 (recapitulative statement of intra-EU transactions): how is it filed?

1Answer the chat questions (~5-10 minutes).
2We validate the format of the NIF-IVA of each transaction against the VIES patterns of the 27 EU countries, detect the mandatory frequency by thresholds and check consistency with the 303 / 390.
3Payment of €99.00 (21% VAT incl.).
4Sign the mandate from your mobile.
5We file the modelo 349 telematically with the AEAT.
6You receive the stamped copy with the submission CSV.

Which documents do you need?

•Invoices issued and received with the NIF-IVA of the EU customer/supplier.
•If you are already registered in the ROI/VIES: the modelo 036 with which you requested registration.
•Record book of invoices with a breakdown of intra-community transactions.
•If triangular: documentation proving the triangular chain.

Legal basis and things to bear in mind

Nature: informative return. No amount to pay.
Requirement: to be registered in the Registry of Intra-Community Operators (ROI/VIES) via modelo 036 (boxes 582 and 584); modelo 037 has been abolished since 3 February 2025. The AEAT may take ~3 months to activate it.
Monthly frequency as a general rule. Quarterly if, neither in the quarter nor in any of the 4 previous calendar quarters, supplies of goods plus intra-community services provided exceed 50.000 €, VAT excluded (art. 81.2.2.º RIVA); if exceeded at the end of a month, a return is filed for the months elapsed in the quarter. The annual frequency has been abolished since 1 March 2020 (RD-ley 3/2020).
Deadlines: monthly, 1-20 of the following month (July: during August and up to 20 September); quarterly, 1-20 of the month following the quarter; the last period of the year, 1-30 January (art. 81 RIVA).
Keys: E (supplies, exempt), A (acquisitions, reverse charge), T (triangular), S (services provided, destination rule), I (services received, reverse charge), M/H (corrections/consignments).
The NIF-IVA of the EU customer/supplier is validated in VIES (https://ec.europa.eu/taxation_customs/vies/). Without validity in VIES, the transaction is domestic with Spanish VAT.
Consistency 349 ↔ 303 ↔ 390: the bases of intra-community transactions must match across the 3 returns.
Penalties: failing to file on time is penalised under art. 198 LGT (20 € per item or set of items relating to the same person or entity, minimum 300 €, maximum 20.000 €); if filed late without a prior request from the AEAT, half (10 € per item, minimum 150 €, maximum 10.000 €). As it has no amount payable, the surcharge under art. 27 LGT, which is calculated on the amount to pay, does not apply.

Modelo 349 (recapitulative statement of intra-EU transactions): frequently asked questions

Modelo 349 (recapitulative statement of intra-EU transactions): how much does it cost?

We charge you €99: our fee plus, where applicable, the fixed official tasa we advance. Our fee €99.00 (21% VAT incl.). The modelo 349 is an informative return, it does not generate any amount to pay or any tasa (official fee). Fixed total cost.. Managora's fee is €99.00, 21% VAT included (€81.82 net + €17.18 VAT). This procedure carries no official tasa.

Modelo 349 (recapitulative statement of intra-EU transactions): how long does it take?

Monthly: 1-20 of the following month (July: during August and up to 20 September). Quarterly: 1-20 of the month following the quarter. The last period of the year, monthly or quarterly: 1-30 January.

Modelo 349 (recapitulative statement of intra-EU transactions): which documents do I need?

You need to have to hand: Invoices issued and received with the NIF-IVA of the EU customer/supplier., If you are already registered in the ROI/VIES: the modelo 036 with which you requested registration., Record book of invoices with a breakdown of intra-community transactions., If triangular: documentation proving the triangular chain.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria, modelo 349. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria, modelo 349 ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria, modelo 349, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria, modelo 349.

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