Amendment of the summary declaration of intra-Community operationsForm 349.
On 5 February 2020, Royal Decree Law 3/2020, of 4 February, on urgent measures was published in the Official State Gazette, incorporating various European Union directives in the field of public procurement in certain sectors into Spanish law;private insurance;pension plans and funds;in the field of tax and tax litigation.Among the measures adopted, Royal Decree-Law 3/2020 amends the taxation of VAT on the dispatch or transport of goods to another Member State under an agreement for the sale of goods on consignment.
In implementation of the aforementioned Royal Decree-Law, Order HAC/174/2020 of 4 February 2020 was published in the Official State Gazette of 29 February 2020, which modifies form 349 for the recapitulative declaration of intra-Community transactions.
The main modifications introduced by the previous rules in Form 349 are as follows:
- The annual declaration period for Form 349 has been discontinued.Consequently, in 2020, only Form 349 can be submitted on a monthly or quarterly basis.
- The necessary changes have been made to Form 349 to enable the seller to declare the dispatch or transport of goods to another Member State in the context of an agreement for the sale of goods on consignment (Article 9 of the Law on Value Added Tax)
To enable the vendor to declare the dispatch or transport of goods to another Member State under an agreement for the sale of consignments in the summary declaration of intra-Community operations, Order HAC/174/2020 of 4 February introduced three new keys and a new field (identification of the substitute taxable person).
The new keys in Form 349, related to consignment sales, are as follows:
- R:Transfers of goods made under a consignment goods sales agreement.
- D:Returns of goods from another Member State to which they were previously shipped from TAI under a consignment goods sales agreement.
- C:Replacements for the employer or professional to whom goods are dispatched or transported to another Member State under consignment agreements.
These new keys and the field for identifying the substitute taxable person will only affect taxpayers who make transfers of goods under consignment stock agreements.