Skip to main content
VAT practical manual 2022.

Contents

The operations must be recorded in the recapitulative declaration corresponding to the declaration period in which they were accrued.

In the case of shipments of goods within the framework of a consignment sales agreement, the information will be recorded in the corresponding recapitulative declaration:

  • To the declaration period related to the date of dispatch or transportation of the goods.

  • To the declaration period in which the identification data of the businessman or professional who replaces the businessman or professional to whom the goods were initially destined within the framework of an agreement for the sale of goods on consignment have been recorded in the Record Book of certain intra-Community operations. .

    The rectifications will be noted in the summary declaration of the declaration period in which it was notified to the recipient of the goods or services.

Each type of operation will be included in model 349 according to the following keys:

Key «A»: This key is entered to declare intra-Community acquisitions of goods made by the declaring taxable person, including transfers of goods from another Member State.

Key «E»: This code is entered to declare intra-Community supplies of goods made by the declaring taxable person, including transfers of goods to another Member State.

Key «T»: This key is entered to declare deliveries in another Member State subsequent to exempt intra-Community acquisitions, carried out within the framework of a triangular operation.

"S" key: This code is entered to declare intra-community services provided by the declarant.

Key «I»: This key is entered to declare intra-Community acquisitions of services located in the territory of application of the tax, provided by businessmen or professionals established in another Member State whose recipient is the declarant.

Key «M»: This key is entered to declare intra-community deliveries of goods following an exempt import, in accordance with article 27.12 of the Value Added Tax Law.

Key «H»: This code is entered to declare intra-community deliveries of goods following an exempt import, in accordance with article 27.12 of the Value Added Tax Law, carried out by the tax representative as provided for in article 86.Three of said Law.

"R" key: This key is entered to declare transfers of goods carried out within the framework of consignment sales agreements of goods.

Key "D": This code is entered to declare 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»: This code is entered to declare substitutions of the businessman or professional recipient of the goods dispatched or transported to another Member State within the framework of consignment sales agreements of goods.

If several operations have been carried out with the same intra-community operator in the same period, these must be accumulated by operation key.

Operations that must be declared:

  1. Intra-Community acquisitions of goods subject to tax, including transfers of goods from another Member State (key "A").

    Exempt intra-community acquisitions due to triangular operations must not be declared.

    For all acquisitions made from each taxable person identified in another Member State, a single entry will be made in which the identification of the latter and the total tax base are recorded.

  2. Exempt intra-community deliveries, including transfers of goods (key "E").

    Not included:

    • Deliveries of new means of transport by occasional taxpayers.

    • When the recipient does not have a VAT NIF in another Member State.

      For all deliveries made to the same recipient identified in another Member State, a single entry will be made in which the recipient's identification and the total tax base are recorded.

  3. Deliveries made in another Member State of the European Community other than Spain, subsequent to exempt intra-community acquisitions carried out within the framework of a triangular operation (key "T").

    For all operations of this type, carried out in the same period and with the same intra-community operator, a single entry will be made in which the identification of said operator and the total tax base are recorded.

  4. Intra-community provision of services carried out by the declarant (key "S").

    For all operations of this type, carried out in the same period and with the same intra-community operator, a single entry will be made in which the identification of said operator and the total tax base are recorded.

  5. Intra-community acquisitions of services whose recipient is the declarant (key "I").

    For all operations of this type, carried out in the same period and with the same intra-community operator, a single entry will be made in which the identification of said operator and the total tax base are recorded.

  6. Community supplies of goods subsequent to exempt import (key "M").

    For all operations of this type, carried out in the same period and with the same intra-community operator, a single entry will be made in which the identification of said operator and the total tax base are recorded.

  7. Intra-community deliveries of goods following an exempt import (article 27.12 LIVA ), carried out by a tax representative (code "H").

    For all operations of this type, carried out in the same period and with the same intra-community operator, a single entry will be made in which the identification of said operator and the total tax base are recorded.

  8. Transfers of goods carried out within the framework of consignment sales agreements (key "R").

  9. Returns of goods from another Member State to which they were previously sent from TAI within the framework of consignment sales agreements (code "D").

  10. Replacements of the entrepreneur or professional recipient of goods dispatched or transported to another Member State within the framework of consignment sales agreements (key "C").

If the consideration for the operations has been set in a unit of account other than the euro, the tax base must be reflected in euros, with reference to the accrual date.

In cases of transfers of goods, the identification number assigned to the taxable person in the other Member State must be entered.