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Practical Handbook VAT 2022

Forms of filing:

The recapitulative declaration of intra-Community operations, form 349, must be filed in the following way:

  1. Electronic filing via the Internet, which may be carried out with an electronic certificate or, in the case of taxpayers who are individuals, by means of the signature system with an access code in a previous user registration (Cl@ve).

  2. Electronic filing via the Internet with an electronic certificate will be compulsory for all returns of those taxpayers who are either Public Administrations, or are attached to the Central Delegation for Large Taxpayers or to any of the Large Business Management Units of the State Tax Administration Agency, or are in the form of a public limited company or limited liability company, as well as taxpayers whose tax assessment period coincides with the calendar month.

  3. Taxpayers who are obliged to use electronic filing of information returns with an electronic certificate may not use other forms of electronic filing.