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VAT practical manual 2021.

Forms of filing

The presentation of the recapitulative declaration of intra-community operations, form 349, must be carried out in the following way:

  1. Electronic presentation over the Internet, which may be carried out with an electronic certificate or, in the case of taxpayers who are natural persons, through the signature system with an access code in a prior registration as a user (Cl@ve).

  2. The electronic presentation over the Internet with an electronic certificate will be mandatory for all the declarations of those taxpayers who, either have the character of Public Administration, or are assigned to the Central Delegation of Large Taxpayers or to one of the Management Units of Large Companies. of the State Tax Administration Agency, or have the form of a public limited company or limited liability company, as well as that of taxpayers whose settlement period coincides with the calendar month.

  3. Taxpayers who must use the electronic presentation of information returns with an electronic certificate may not use other forms of electronic presentation.