Recapitulative return on intra-EU operations. Form 349

The correct application of taxation in VAT of intra-community operations requires the existence of an adequate exchange of information between the Member States of the European Community. For Spanish businessmen and professionals, this involves submitting a summary declaration of intra-community operations.

The model to be used for these purposes is model 349, approved by Order EHA /769/2010, of March 18, published in the BOE of March 29, 2010.

Deliveries and acquisitions of goods and services rendered are declared, as well as transfers of goods issued or transported from the territory of application of the Tax to another Member State within the framework of agreements for the sale of goods on consignment.

It must be presented by any businessman or professional who makes intra-community deliveries or acquisitions of goods and services or transfers of member goods within the framework of consignment sales agreements of goods, regardless of their tax regime for the purposes of VAT . In the event of carrying out operations regulated in article 27.12 of the VAT Law through a tax representative, the latter will be required to present form 349 for carrying out the exempt intra-community delivery of goods.

The declaration will not be submitted in periods in which these operations have not been carried out.

Business owners who transfer goods to another Member State within the framework of consignment sales agreements must declare these transfers in Form 349 using the following keys:

Key «R»: Transfers of assets carried out under consignment sales agreements.

Key “D”: Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements.

Key “C”: Replacements of the business or professional recipient of the goods dispatched or transported to another Member State within the framework of consignment sales agreements.