Among the procedures that you can carry out at the Tax Agency (Treasury), one of the most unknown because it is not commonly used by anyone, is the model 349. It is an informative declaration of intra-community transactions.
If this 349 model is unknown to you, today we want to serve as a guide so that you can know what this model refers to, what it is for, how often it must be presented and how it should be filled in so that it is perfect and does not attract your attention (or worse still, they put some sanction on you).
What is Model 349?
Officially, when you search the Tax Agency for Form 349, it appears that it refers to a Informative Declaration. Summary statement of intra-Community transactions". Therefore, we can understand that this document serves to make a statement about intra-community operations that take place with customers and suppliers that are within the European Union.
Keep in mind that an intra-community operation is actually any type of purchase or sale, whether of services or goods, that takes place between a company or self-employed, to any other in another country of the European Union.
For example, imagine that you are a writer and you are asked from Germany to prepare a book in Spanish. This work would be considered an intra-community operation since a service is being provided to another member country. Of course, in order to carry it out, it is necessary that, in form 036, we register in the Registry of Intra-Community Operators (ROI).
Who must file Form 349
Surely now that you have read the above you have remembered some operation that you have done and that could have been framed in this situation. And yet, you have not presented the model 349.
You have to know that The people obliged to present it are all those who either acquire goods or sell goods in EU member countries. Likewise, those who present services to other companies that are in EU countries are also obliged as long as the following conditions are met:
- That the work or service is not understood to be provided in the territory of application of the tax.
- That they have to be taxed in another member state.
- When the recipient is an entrepreneur or professional and its headquarters is in a member country of the EU; or a legal person.
- That the recipient is a taxable person.
How often to fill in
You have to know that Form 349 can be completed monthly, quarterly or annually. Everything will depend on the operations you carry out, either with clients or suppliers, from other EU member countries. In case you do very little, you can choose to do it annually.
But if you do many a month, it is better to declare them monthly to avoid forgetting about some (and that you may get a penalty).
The Tax Agency itself helps you to know how often you must file it. Although they establish that it is best to do it on a monthly basis, they also give the option of other ways. Of course, you have to meet the requirements:
- In the case of a quarterly presentation, you will have to have an amount of intra-community operations for the quarter (and in the previous four) that does not exceed 50.000 euros (not counting VAT). That is to say, during 4 previous quarters, and the one that is in force, these 50.000 euros should not be exceeded.
- In the case of an annual presentation, the amount of the operations, based on the previous year, must not have exceeded 35.000 euros. This can also be done when the total amount of sales of "exempt goods - not new means of transport" corresponding to the previous year did not exceed 15.000 euros.
If you opt for the quarterly presentation, you should know that you have to present it in the months of April (first quarter), July (second quarter), October (third quarter), and January (fourth quarter). In the first three cases, the term to do so is from 1 to 20; but in the corresponding to the fourth quarter the presentation is allowed until January 30.
If you do it on a monthly basis, the term is from 1 to 20 of the following month; and if it is annual, you will have to present it from January 1 to 30 of the following year (a balance of the entire previous year).
How to fill out Form 349
Filling in the 349 form can be, as with other Tax Agency models, somewhat confusing. If it is also the first time that you face it, you may be afraid of not doing it well. Therefore, here we are going to show you step by step what you have to do to present it perfectly.
The first thing you need is go to the Electronic Headquarters of the Tax Agency, to the area of Taxes and Fees Informative Declarations. You will need your electronic ID or PIN code to carry out the procedure.
Once you are inside, you can open model 349. In this case, you will find a first screen where they will ask you if you want to import the data from a file or do it manually.
If you import the file, all the data will be filled in automatically, but in the case of doing it manually you will have to do it yourself. We are going to focus on this option.
The next screen that will appear will be Intra-community operations. There you must add all the people, companies or companies that you must declare because they meet the requirements that are requested. And you need? Well:
- NIF of the intracommunity operator.
- Name or Social reason.
- The amount of that transaction carried out.
- The key of operation.
- Country code where the operations have been carried out.
You have to fill in one for each operation that you have had in such a way that all of them will be saved and registered in a kind of list. Finally, you will only have to check that all the data is correct. Sign and send and one less paperwork to do.
In this case you do not have to pay anything since it is an informative return only. However, it is very important to fill in all the information that they ask for each "client" so that the Tax Agency does not request that information and you face a penalty for ignoring data.