Recapitulative return on intra-EU operations.Form 349

The correct application of the VAT taxation of intra-Community transactions requires the existence of an adequate exchange of information between the Member States of the European Community.For Spanish entrepreneurs and professionals, this involves the presentation of the recapitulative declaration of intra-Community transactions.

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

Supplies and acquisitions of goods and services and transfers of goods dispatched or transported from the territory of application of the tax to another Member State under consignment sales agreements are declared.

It must be submitted by any trader or professional who makes intra-Community supplies or acquisitions of goods and services or transfers of goods to another Member State under consignment sales agreements, irrespective of their VAT taxation status.In the event of carrying out transactions regulated in Article 27.12 of the VAT Act through a tax representative, the latter will be obliged to file form 349 for making the exempt intra-Community supply of goods.

The return shall not be filed for periods in which these transactions have not been carried out.

Entrepreneurs who make transfers of goods to another Member State in the framework of consignment sale agreements must declare these transfers on form 349 using the following codes:

Key "R": Transfers of goods 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 trader or professional consignee of goods dispatched or transported to another Member State under consignment sales agreements.