Informative note
Modification of the recapitulative declaration of intra-community operations. Form 349.
On February 5, 2020 Royal Decree-Law 3/2020, of February 4 , on urgent measures, incorporating various directives from the European Union in the field of public procurement in certain sectors; of private insurance; of pension plans and funds; of tax and tax litigation. Among the measures approved, Royal Decree-Law 3/2020 modifies VAT taxation of the dispatch or transport of goods to another Member State within the framework of an agreement for the sale of goods on consignment.
In development of the aforementioned Royal Decree-Law, Order HAC/174/2020, of February 4 , which modifies model 349 of summary statement of intra-Community transactions.
The main modifications introduced by the previous standards in model 349 are the following:
- The annual declaration period for form 349 is eliminated. Consequently, in 2020, form 349 can only be submitted on a monthly or quarterly basis.
- The necessary changes are introduced in form 349 to make it possible for the seller to declare the dispatch or transport of goods to another Member State within the framework of an agreement for the sale of goods on consignment ( article 9 bis of the Value Added Tax Law).
To make it possible for the seller to declare the dispatch or transport of the goods to another Member State within the framework of an agreement for the sale of goods in consignment in the recapitulative declaration of intra-community operations, Order HAC/174/2020, of February 4 introduces three new keys and a new field (identification of the substitute taxpayer).
The new keys in model 349, related to the sales of consigned goods, are the following:
- A: Transfers of goods carried out within the framework of consignment sales agreements.
- D: Returns of goods from another Member State to which they were previously sent from the TAI within the framework of consignment sales agreements.
- C: Replacements of the businessman or professional recipient of goods dispatched or transported to another Member State within the framework of consignment sales agreements of goods.
These new codes and the identification field of the substitute taxpayer will only affect taxpayers who make transfers of goods within the framework of consignment sales agreements of goods.