Modelo 349, officially called the "Declaración Recapitulativa de Operaciones Intracomunitarias" (Summary Declaration of Intra-Community Operations), is a tax form that reports your business transactions with companies in other European Union member states. Think of it as a summary report that helps Spanish tax authorities track cross-border business activity within the EU.
This modelo serves as a control mechanism for the Agencia Tributaria to monitor intra-EU transactions, both supplies and acquisitions of goods and services, between VAT-registered operators. When you provide services or sell goods to clients in France, Germany, Italy or any other EU nation, these transactions typically don't include Spanish VAT but they still need to be reported.
When must you file Modelo 349?
The filing schedule for Modelo 349 depends on the volume of your intra-community transactions:
- Monthly filing is required if, at any time during the current quarter, the total value of your intra-community operations exceeds €50,000 (including the previous quarter). Once this threshold is crossed, you must switch to monthly filing for that period and subsequent ones.
- Quarterly filing applies when your annual transactions are €50,000 or less. The deadlines are:
- First quarter: April 20th
- Second quarter: July 20th
- Third quarter: October 20th
- Fourth quarter: within the first 30 calendar days of January of the following year
- Annual filing is no longer permitted. Since 2020, Modelo 349 can only be filed monthly or quarterly.
Missing these deadlines can result in penalties, so mark your calendar accordingly.
Who must file Modelo 349?
As an autónomo, you must file Modelo 349 if you carry out transactions with businesses identified for VAT purposes (those with a valid NIF-IVA) in other EU countries. Sales or services to private consumers are generally excluded.
- Providing services to EU clients (consulting, design, programming, translation, etc.)
- Selling physical goods to buyers in other EU member states
- Purchasing goods from EU suppliers for business use
- Any other business operations that cross Spanish borders within the EU
The key threshold is simple: if you have any intra-community transactions during the reporting period, you likely need to file this modelo.
Common Mistakes to Avoid
Several pitfalls can complicate your Modelo 349 filing. Here are the most frequent errors and how to prevent them:
- Incorrect VAT identification numbers: Always verify your client's EU VAT number using the VIES system before completing transactions. Invalid VAT numbers can invalidate the intra-community nature of your transactions.
- Missing transactions: Include all qualifying operations, even small amounts. Some autónomos mistakenly think minor transactions don't need reporting, but AEAT expects complete disclosure.
- Wrong transaction classification: Different types of operations have specific codes. Services, goods deliveries and triangular operations each require proper classification on the modelo.
- Currency conversion errors: If you invoice in currencies other than euros, convert the amounts using the Banco de España selling rate applicable on the date the tax becomes chargeable (devengo).
- Late filing: Don't wait until the last minute. Technical issues or missing information can cause delays and penalties for late filing start immediately after the deadline.
