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Practical Handbook VAT 2022

E) Recapitulative return on intra-EU operations.

From 1 March 2020, traders or professionals sending goods to another Member State under consignment sale agreements must include in the recapitulative declaration of intra-Community transactions (form 349):

  1. The identification number for the purposes of VAT of the entrepreneur or professional to whom the goods are destined, as well as the estimated initial amount of the value of the goods, in the declaration period relating to the date of dispatch.

  2. The VAT identification number of the business person or professional who replaces the initial recipient of the goods, in the event of such replacement, in the declaration period in which it is entered in the Register Book of certain Intra-EU operations.

  3. Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements.