Modelo 349: Spanish recapitulative statement of intra-Community transactions
Modelo 349 is Spain's recapitulative statement of intra-Community transactions: every business or professional that makes intra-Community supplies or acquisitions of goods or services must file it, whatever their VAT scheme. It is monthly as a rule, and quarterly when neither the current quarter nor any of the previous four shows more than 50,000 euros, excluding VAT, of goods supplies and intra-Community services. It is filed online within the first twenty calendar days of the month after the period, and is not filed for periods with no such transactions.
Up to date for 2026 — verified on September 27, 2026ActioFin templateGuide: about 30 min
This content is part of the path: Selling to other EU countries from Spain· Step 5 of 6· Next step: Modelo 369: One Stop Shop VAT return (Union scheme)
Deadlines
- First twenty calendar days of the following month
- Filing for each period, monthly or quarterly
- July (monthly filers)
- May be filed during August and the first twenty calendar days of September
- First thirty calendar days of January
- Statement for December (monthly) or for the fourth quarter (quarterly)
- Four more calendar days
- Only if technical problems made online filing impossible within the deadline
Documents to prepare
- VAT number of each customer and supplier in another Member State
- Registers of invoices issued and received for the period
- Totals of goods supplies and intra-Community services for the previous four quarters
- Electronic certificate or Cl@ve to file online
No form is attached to this procedure: the link leads to the official page that describes it.
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MODELO 349 — HOJA DE PREPARACIÓN (NO ES EL MODELO 349)
Esta hoja no es el modelo 349: no se presenta, no se firma y no calcula ningún importe. El modelo 349 se presenta por internet en la sede electrónica de la Agencia Tributaria, con el formulario (hasta 40.000 registros) o mediante fichero.
Declarante: … — NIF …. Ejercicio ….
La declaración no se presenta en los períodos en los que no se hayan realizado operaciones intracomunitarias. Esta hoja no recoge rectificaciones de períodos anteriores, que se anotan en la declaración del período en que se notificaron al destinatario (véase la guía).
Período y periodicidad
Situación respecto del umbral: ni en el trimestre de referencia ni en ninguno de los cuatro trimestres naturales anteriores el importe total de las entregas de bienes y prestaciones de servicios que deben consignarse supera 50.000 euros, excluido el IVA: declaración trimestral.
Período declarado: octubre (10).
Atención: con el umbral indicado la declaración es trimestral, y el período elegido es un mes. Revise el período.
Plazo de presentación: durante los veinte primeros días naturales de noviembre.
Si por razones técnicas no fuera posible presentar por internet dentro del plazo, la presentación puede efectuarse durante los cuatro días naturales siguientes a su finalización.
Claves de operación declaradas
Clave E: entregas intracomunitarias de bienes, incluidas las transferencias de bienes a otro Estado miembro.
Operadores intracomunitarios
Operador 1: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Operador 2: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Operador 3: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Operador 4: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Operador 5: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Operador 6: … — NIF-IVA … — país: el NIF-IVA no empieza por ninguno de los códigos de país de dos letras de la relación de la Orden EHA/769/2010: revíselo — clave E — base imponible o importe indicado por usted: …,00 €.
Las operaciones con un mismo operador se acumulan por clave de operación: un único registro por operador y clave, con la base imponible total. Esta hoja solo reproduce los importes que usted ha indicado; no suma ninguno.
Esta hoja recoge seis operadores como máximo. Si declara más, introdúzcalos directamente en el formulario de la sede (hasta 40.000 registros) o preséntelos mediante fichero.
Document drafted by ActioFin; it carries no legal standing before the tax authorities. Read it through and adapt it to your situation before signing.
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Who this applies to
- Businesses and professionals making exempt intra-Community supplies of goods, including transfers of their own goods to another Member State
- Those making taxable intra-Community acquisitions of goods, including transfers of goods in from another Member State
- Those supplying intra-Community services, or receiving services that count as intra-Community acquisitions
- Sellers who dispatch or transport goods to another Member State under a call-off stock arrangement
- Businesses that, in another Member State and using a VAT identification number issued by the Spanish tax authorities, make supplies following exempt intra-Community acquisitions within a triangular transaction (key T)
- The tax representative, when supplies following an exempt import under Article 27.12 of the VAT Act are made through it: it is the representative that files modelo 349 (key H)
- Not covered: supplies to customers with no VAT identification number in another Member State, and occasional supplies of new means of transport
Worked example
Talleres Ferrer SL, a Valencia manufacturer, files its third-quarter statement
Talleres Ferrer SL sells parts to two business customers in France and Portugal, both of whom have given it their VAT number. Over the previous four quarters and in the third quarter of 2026 its intra-Community supplies never went above 50,000 euros excluding VAT: in the third quarter they come to 18,000 euros to the French customer and 7,500 euros to the Portuguese one. It files quarterly, under key E, with one entry per customer showing the total taxable amount (18,000 and 7,500 euros), within the first twenty calendar days of October. Being a limited liability company, it files with an electronic certificate.
How to fill it in, step by step
- Collect the VAT identification number of each customer and supplier in another Member State: supplies to customers without one are not reported on the 349.
- Work out your period: add up, excluding VAT, the supplies of goods and intra-Community services of the current quarter and of the four before it; if none exceeds 50,000 euros, file quarterly, otherwise monthly.
- Group the transactions by counterparty and by key (A, E, T, S, I, M, H, R, D or C), with one entry and the total taxable amount for each combination, in the statement for the period in which VAT became chargeable. Call-off stock shipments go in the statement for the period of the date the goods were dispatched or transported, and the replacement of the intended recipient in the one for the period in which the replacement's details were recorded in the register; for keys R, D and C the entry carries the VAT identification number of the intended recipient, that of any business replacing it and the initial estimated value of the goods.
- Convert into euros, at the date VAT became chargeable, any transaction priced in another currency.
- Enter corrections to earlier periods on the corrections sheet, in the statement for the period in which the customer was notified of them.
- File the 349 online on the electronic office, with the web form (up to 40,000 records) or by file upload, within the first twenty calendar days of the following month.
The form, line by line
- Key A
- Taxable intra-Community acquisitions of goods, including transfers of goods in from another Member State. Acquisitions exempt as part of a triangular transaction are left out.
- Key E
- Exempt intra-Community supplies of goods, including transfers of goods out to another Member State.
- Key T
- Supplies made in another Member State following exempt intra-Community acquisitions, within a triangular transaction.
- Key S
- Intra-Community services supplied by the filer: not located in the territory where Spanish VAT applies, taxable and not exempt in another Member State, where the customer there accounts for the VAT.
- Key I
- Intra-Community acquisitions of services located in the territory where Spanish VAT applies, supplied by businesses established in another Member State to the filer. Intermediation services in the letting of real estate are left out of the 349.
- Key M
- Intra-Community supplies of goods following an exempt import (Article 27.12 of the VAT Act).
- Key H
- The same supplies following an exempt import, when they are made by the tax representative (Article 86.Three of the VAT Act).
- Keys R, D and C
- Call-off stock: R for transfers of goods, D for goods returned from the other Member State and C when the intended recipient of the goods is replaced.
Good to know
- Several transactions with the same counterparty in the same period are added together under each transaction key.
- If the 50,000-euro threshold is crossed at the end of any month of a quarter, a statement is filed for the month or months elapsed since the start of the quarter, within the first twenty calendar days that follow: if crossed in the first month, a monthly statement for that month; if in the second, a monthly statement covering the first two months with the truncated-quarter flag. If it is crossed at the end of the third month, the same general rule covers the three months elapsed; neither the manual nor Order EHA/769/2010 says more about this case. In every case, the statement for the last period of the year is filed within the first thirty calendar days of January.
- Transactions with the United Kingdom are no longer intra-Community and are not reported on modelo 349: the GB prefix is accepted only to correct transactions from before 2021. Northern Ireland remains part of the EU for VAT purposes only for supplies of goods, under the XI prefix, which is not accepted with keys S or I.
- For transfers of own goods, the filer enters the VAT number it has been given in the other Member State.
- Filing with an electronic certificate is compulsory for, among others, public limited and limited liability companies and monthly VAT filers; individuals may use Cl@ve.
- A correction arising in the same period does not go on the corrections sheet: a single record with the net amount is filed.
Common mistakes
- Filing a nil 349 for a period with no intra-Community transactions: no statement is filed for such periods.
- Including supplies to customers with no VAT number from another Member State, which do not belong on the 349.
- Reporting transactions in the period of the invoice or of payment instead of the period in which VAT became chargeable.
- Staying on quarterly filing after the 50,000-euro threshold has been crossed at a month end within the quarter.
- Fixing an earlier period by refiling it, instead of using the corrections sheet of the current statement.
Frequently asked questions
When is modelo 349 due?
Within the first twenty calendar days of the month after the period. Exceptions: July may be filed in August and the first twenty days of September, and December or the fourth quarter within the first thirty calendar days of January.
Can I file quarterly?
Yes, if neither the current quarter nor any of the four previous calendar quarters shows total supplies of goods and intra-Community services above 50,000 euros, excluding VAT.
Do I file if there were no intra-Community transactions in the period?
No. The statement is not filed for periods in which no such transactions took place.
How do I correct a mistake from an earlier period?
On the corrections sheet of the statement for the period in which the customer was notified. If only the amount changes, a single record giving the year and period corrected, the corrected taxable amount and the amount previously reported; if the error concerns the counterparty's VAT number, its name or the transaction key, two correction records.
Go further
Understand this form: the related course
Related forms
- Modelo 303: Spanish VAT self-assessment
- Modelo 036: registering as a business or professional in Spain
- Modelo 390: Spanish annual VAT summary return
- Form 360: refund of VAT paid in another EU Member State
- Modelo 369: One Stop Shop VAT return (Union scheme)
- Spanish VAT number (NIF-IVA): registering in the Register of Intra-Community Operators (ROI) with modelo 036
Official sources
- Spanish Tax Agency — Modelo 349, filing deadlines (monthly l. 12-13, quarterly l. 14-15, four days l. 16) — October 5, 2026
- Spanish Tax Agency — Procedure GI28, Modelo 349 (web form up to 40,000 records or file upload l. 70-71, Orden EHA/769/2010 l. 89) — October 5, 2026
- Spanish Tax Agency — VAT practical manual 2025, Modelo 349 (who files and tax representative l. 17, periods without transactions l. 18) — October 5, 2026
- Spanish Tax Agency — VAT practical manual 2025, Modelo 349, content (transactions l. 15-43, keys l. 46-56, chargeability l. 58-62) — October 5, 2026
- Spanish Tax Agency — VAT practical manual 2025, Modelo 349, filing deadline (50,000-euro threshold l. 16, threshold crossed at the end of any month l. 17, first and second month l. 18-19) — October 5, 2026
- Spanish Tax Agency — VAT practical manual 2025, Modelo 349, corrections (l. 15-26, two records when VAT number, name or key changes l. 89-92, same-period correction l. 88) — September 27, 2026
- Spanish Tax Agency — VAT practical manual 2025, Modelo 349, filing methods (certificate or Cl@ve l. 16, certificate compulsory l. 17) — September 27, 2026
- BOE — Royal Decree 1624/1992, VAT Regulation, Articles 78 to 81 (consolidated text, who files l. 2909-2926, subsequent supplies in a triangular transaction l. 2925, content l. 2944-2962, deadlines l. 2979-2982) — October 5, 2026
- BOE — Order EHA/769/2010 approving modelo 349 (consolidated text, Article 10, deadlines and threshold l. 199-203) — October 5, 2026
- Spanish Tax Agency — Brexit and VAT, VAT number and modelo 349 (United Kingdom outside the 349 l. 21, Northern Ireland and the XI prefix l. 26, rules for the XI and GB prefixes l. 28-30) — October 5, 2026
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