Modelo 349: Intra-EU Operations Declaration

Modelo 349 is the recapitulative declaration of intra-EU operations. If you provide services or sell goods to businesses in other European Union countries without charging IVA (under the reverse charge mechanism, known in Spain as inversión del sujeto pasivo), you must report these operations to the Spanish Tax Agency through this form.

Who must file Modelo 349

The following must file Modelo 349:

• Autónomos who provide services to businesses in other EU countries
• Autónomos who sell goods to businesses established in other EU member states
• Professionals who purchase goods or receive services from intra-EU suppliers

Key requirement: To carry out intra-EU operations, you must first register in the ROI (Registro de Operadores Intracomunitarios) through Modelo 036. Without this registration, you cannot apply the IVA exemption on your intra-EU invoices.

Filing deadlines

The filing frequency for Modelo 349 depends on your volume of intra-EU operations:

• Quarterly: Standard frequency, filed during the first 20 days of the month following the quarter's end (same schedule as Modelo 303)
• Monthly: If your intra-EU deliveries of goods and service provisions exceed 50,000 euros in the current quarter or any of the four previous quarters

Most autónomos file Modelo 349 on a quarterly basis. The annual period was eliminated from exercise 2020 (RDL 3/2020).

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

What are intra-EU operations

Intra-EU operations are commercial transactions between businesses or professionals in different EU countries. They are classified into four types:

• Deliveries of goods: Sales of products to businesses in other member states
• Acquisitions of goods: Purchases of products from suppliers in other EU countries
• Services provided: Services you invoice to businesses established in other EU countries
• Services received: Services you receive from intra-EU suppliers

These operations follow the reverse charge mechanism: you do not charge IVA on your invoice, and the recipient in their country is responsible for declaring and paying the tax.

How Modelo 349 works

For each intra-EU operation, you must record:

• Your client's or supplier's EU VAT number, which starts with the country code (DE for Germany, FR for France, IT for Italy, etc.)
• The type of operation (delivery, acquisition, services provided, or services received)
• The total amount of operations carried out with each operator during the period

The Spanish Tax Agency cross-checks this information with tax authorities in other EU member states through the VIES (VAT Information Exchange System). This is why your client's EU VAT number must be accurate — you can verify it on the European Commission's VIES portal before issuing your invoice.

Filing frequency

If you start the year filing quarterly but your intra-EU deliveries of goods and service provisions exceed 50,000 euros in any given quarter, you must switch to monthly filing from the following month onward.

In periods where you do not carry out any intra-EU operations, you are not required to file Modelo 349.

Online filing

Modelo 349 is filed exclusively online through the Tax Agency's electronic headquarters (Sede Electrónica). To file it, you will need:

• Digital certificate or Cl@ve PIN for identification
• Record of intra-EU invoices: All invoices issued to and received from EU operators
• Verified EU VAT numbers: Make sure your clients' and suppliers' tax identification numbers are correct by checking the VIES system

Before submitting the declaration, verify that the amounts reported on Modelo 349 are consistent with the intra-EU operations fields on Modelo 303 for the same period.

Related guides

• IVA complete guide — how IVA works in cross-border operations