According to article 93 of the Spanish General Tax Law, Value Added Tax taxpayers, whether they are natural or legal person, they have to provide data, reports background and supporting documents to the Tax Agency about intra-community operations. To formalize it, is necessary to present the 349 Form, of which we explain all the details below.
What is the 349 Form about intra-community operations?
The 349 form is the informative statement through which intra-community transactions are detailed, that is, those acquisitions or sales of goods and services that are made in other country in the European Union. Don’t forget that if those purchase or sales of goods and services are made in a country that does not belong to the European Union, those operations, are considered Exports and Imports, and their tax treatment is different. You can check here the articles where we explain the taxation of both intra-community acquisitions and imports.
Is important to clarify that you only have to include the operations carried out with companies or professionals, since those involving professionals are not considered intra-community operations.
It is also fundamental to remember that to declare the operations in the 349 form, you need to be registered in the Intra-community Operations Register (ROI) and having an intra-community identification number. If during a year you don’t carry out intra-community operations, the Tax Agency will cancel your ROI registration.
Who is obliged to fulfil the 349 form?
Are you a self-employed or have you a company, and have you performed any intra-community operation? Whatever the VAT regime for which you are paying and the amount of the purchase or the sale, you must present the 349 form.
When does the 349 form have to be presented?
The 349 form has a monthly periodicity. Specifically, it must be presented during the first 20 natural days of the next month which the intra-community operation has been done. The operations carried out during July, can be fulfilled throughout the month of August and the first 20 days of September.
But be careful!
The fulfilment can be annual, quarterly or bimonthly if…
- Annual: if the total amount of sales and services during the previous year doesn’t reach 35.000 Euros without VAT and, in addition, the amount of intra-community sales doesn’t reach 15.000 Euros. In that case, the 349 form has to be fulfilled between 1 to 30 January.
- Quarterly: if neither during the reference quarter nor in the last four quarters, the amount of 50.000 Euros is reached in intra-community sales of goods or services without VAT.
- Bimonthly: if at the end of the second month of a quarter, the amount of the intra-community operations exceeds the 50.000 Euros.
Note that acquisitions are not taken into account for the fulfilment periodicity determination of the 349 form, but rather the sales of goods and services are taken.
How to fulfil the 349 form?
The 349 form is presented through the Tax Agency website. In the section Formalities, you will access the presentation that you require through the digital certificate or the cl@ve PIN.
Once inside, you can enter the data, or be able to import the generated file though the Informative platform of the Tax Agency (you can download it in this link and generate the 349 form. When you have completed all the information correctly, you will only have to click on Sign and send.
The data informed on the 349 form, must be included in the VAT fulfilment by meansof the 303 form, separating according to intra-community acquisition or sales.
If you have any questions about how to present the 349 form, or you prefer that a specialized consultancy do it for you, contact GM Tax we will take care of your case in detail, in a professional and close way.
