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 it involves the presentation of the 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 are declared, as well as transfers of goods dispatched or transported from the territory of application of the Tax to another Member State within the framework of consignment sales agreements of goods.

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 presented in the periods in which these operations had not been carried out.

Entrepreneurs who carry out transfers of goods to another member state within the framework of consignment sales agreements must declare these transfers in form 349 using the following keys:

"R" key: Transfers of goods carried out within the framework of consignment sales agreements.

Key "D": Returns of goods from another Member State to which they were previously sent from TAI within the framework of consignment sales agreements of goods.

Key «C»: Replacements of the businessman or professional recipient of goods dispatched or transported to another Member State within the framework of consignment sales agreements of goods.