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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. Estimated total cost: €19 to €19.

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 exceed 50.000 € in the quarter or in any of the previous 4).

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Monthly: 1-20 of the following month. Quarterly: 1-20 of the month following the quarter. Annual: 1-30 January of the following year.
Where it is filed
Agencia Tributaria — modelo 349 ↗
What you receive
Application

Cost breakdown: Our fee 19 €. 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?

  1. 1Answer the chat questions (~5-10 minutes).
  2. 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.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 349 telematically with the AEAT.
  6. 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.
  • •Modelo 036/037 with the NIF-IVA box ticked (registration in the ROI/VIES).
  • •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 036/037 with the NIF-IVA box ticked. The AEAT may take ~3 months to activate it.
  • Mandatory monthly frequency if supplies in the quarter or in any of the previous 4 exceed 50.000 € (art. 81.1.2º RIVA). Quarterly otherwise. Annual only if supplies <35.000 € and services <15.000 €.
  • Deadlines: monthly 1-20 of the following month, quarterly 1-20 of the month following the quarter, annual 1-30 January of the following year.
  • 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: surcharges under art. 27 LGT for late filing + penalty under art. 198 LGT for informative non-compliance (20 €/omitted item, min. 300 €, max. 20.000 €).

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

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

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. 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 €22.99, 21% VAT included (€19.00 net + €3.99 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. Quarterly: 1-20 of the month following the quarter. Annual: 1-30 January of the following year.

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., Modelo 036/037 with the NIF-IVA box ticked (registration in the ROI/VIES)., 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 ↗.

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