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Form 349.Information Return.Recapitulative return on intra-Community operations.

General data

Designation

Form 349.Information Return.Recapitulative return on intra-Community operations.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitating the submission of the recapitulative declaration for intra-Community transactions

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 349

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

  • Order HAC/174/2020 of 4 February,

    amending Order EHA/769/2010, of 18 March, which approves form 349 for the recapitulative declaration of intra-Community operations, as well as the physical and logical designs and the place, form and deadline for presentation, establishing the general conditions and procedure for its telematic presentation, and amending Order HAC/3625/2003, of 23 December (BOE 29-02-2020).

  • Order EHA/769/2010, of 18 March,

    which approves form 349 for the recapitulative declaration of intra-Community operations, as well as the physical and logical designs and the place, form and deadline for filing, establishes the general conditions and procedure for its telematic filing, and modifies Order HAC/3625/2003, of 23 December, which approves form 309 for the non-periodic declaration-settlement of Value Added Tax, and other tax regulations.(BOE 29-March-2010)