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Informative note

Modification of the summary declaration of intra-Community operations. Form 349.

On February 5, 2020, Royal Decree-Law 3/2020, of February 4, , on urgent measures incorporating into the Spanish legal system various European Union directives in the field of public procurement in certain sectors, was published in the BOE; 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 accordance with the aforementioned Royal Decree-Law, Order HAC/174/2020, of February 4 , which modifies model 349 of the summary declaration of intra-community operations, has been published in the BOE on February 29, 2020.

The main changes introduced by the previous rules in model 349 are the following:

    1. The annual declaration period for Form 349 is abolished. Consequently, in 2020, Form 349 can only be submitted on a monthly or quarterly basis.
    2. The necessary changes are introduced in the 349 form to make it possible for the seller to declare the dispatch or transport of goods to another Member State within the framework of a consignment sale agreement ( article 9a of the Value Added Tax Law).

      In order to enable 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 in the summary 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 sales of goods on consignment, are the following:

      • A: Transfers of assets carried out under consignment sales agreements.
      • D: Returns of goods from another Member State to which they were previously sent from the TAI under consignment sales agreements.
      • C: Replacements of the business or professional recipient of the goods dispatched or transported to another Member State within the framework of consignment sales agreements.

These new keys and the substitute taxpayer identification field will only affect taxpayers who transfer goods within the framework of consignment sales agreements.