Contents
Transactions must be entered in the recapitulative statement for the return period in which they accrued.
In the case of consignments of goods under a consignment sales agreement, the information shall be entered on the relevant recapitulative statement:
To the declaration period relating to the date of dispatch or transport of the goods.
To the declaration period in which the identification data of the trader or professional who replaces the trader or professional to whom the goods were originally destined under an agreement for the sale of goods on consignment have been entered in the register of certain intra-Community transactions.
Corrections shall be entered in the recapitulative statement for the declaration period in which they were notified to the recipient of the goods or services.
Each type of transaction shall be included in form 349 according to the following keys:
Key "A": this code is entered for the declaration of intra-Community acquisitions of goods made by the taxable person making the declaration, including transfers of goods from another Member State.
Key "E": this code is entered for the declaration of intra-Community supplies of goods carried out by the taxable person making the return, including transfers of goods to another Member State.
Key "T": this code is entered to declare supplies in another Member State subsequent to exempt intra-Community acquisitions made as part of a triangular operation.
Key "S": this code is entered to declare intra-Community supplies of services performed by the declarant.
Key "I": this code is entered for the declaration of intra-Community acquisitions of services located in the territory of application of the tax, supplied by traders or professionals established in another Member State to whom the declarant is the recipient.
Key "M": this code is entered to declare intra-Community supplies of goods subsequent to an exempt import, in accordance with Article 27.12 of the Value Added Tax Act.
Key "H": this code is entered to declare intra-Community supplies of goods subsequent to an exempt import, in accordance with Article 27.12 of the Value Added Tax Act, carried out by the tax representative in accordance with the provisions of Article 86.Three of the said Act.
Key "R": this code is entered to report transfers of goods under consignment sales agreements.
Key "D": this code is entered to declare returned goods from another Member State to which they were previously sent from the TAI under consignment sales agreements.
Key "C": this code is entered to declare substitutions for the trader or professional consignee of goods dispatched or transported to another Member State under consignment sales arrangements.
If several transactions have been carried out in the same period with the same intra-Community trader, they shall be cumulated by transaction code.
Transactions to be reported:
Intra-Community acquisitions of taxable goods, including transfers of goods from another Member State (code "A").
Intra-Community acquisitions exempted by triangular operation should not be declared.
For all acquisitions made to each taxable person identified in another Member State, a single entry shall be made showing the identification of the taxable person and the total taxable amount.
Exempt intra-Community supplies, including transfers of goods (code "E").
Not included:
Supplies of new means of transport by occasional taxable persons.
Where the recipient is not allocated a VAT number in another Member State.
For all supplies made to the same consignee identified in another Member State, a single entry shall be made showing the identification of the consignee and the total taxable amount.
Supplies carried out in another Member State of the European Community other than Spain, subsequent to exempt intra-Community acquisitions made within the framework of a triangular operation (code "T").
For all such transactions carried out in the same period and with the same intra-Community trader, a single entry shall be made giving the identification of the intra-Community trader and the total taxable amount.
Intra-Community supply of services by the declarant (code "S").
For all such transactions carried out in the same period and with the same intra-Community trader, a single entry shall be made giving the identification of the intra-Community trader and the total taxable amount.
Intra-Community acquisitions of services for which the declarant is the recipient (code "I").
For all such transactions carried out in the same period and with the same intra-Community trader, a single entry shall be made giving the identification of the intra-Community trader and the total taxable amount.
Community deliveries of goods subsequent to an exempt import (code "M").
For all such transactions carried out in the same period and with the same intra-Community trader, a single entry shall be made giving the identification of the intra-Community trader and the total taxable amount.
Intra-Community supplies of goods subsequent to an exempt import (Article 27.12 LIVA), carried out by a tax representative (code "H").
For all such transactions carried out in the same period and with the same intra-Community trader, a single entry shall be made giving the identification of the intra-Community trader and the total taxable amount.
Transfers of goods under consignment sales agreements (code "R").
Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements (code "D").
Substitutions for the trader or professional consignee of goods dispatched or transported to another Member State under agreements for the sale of goods on consignment (code "C").
If the consideration for the transactions has been fixed in a unit of account other than the euro, the taxable amount should be expressed in euro, with reference to the date of accrual.
In the case of transfers of goods, the identification number allocated to the taxable person in the other Member State should be entered.