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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.9 Intra-Community operations

The Electronic Headquarters of the Tax Agency incorporates the « Goods delivery locator » and the « Service provision locator » with which you can consult where the delivery of a good or the provision of a service is located and taxed in VAT , who must declare the VAT of the operation and if VAT should be charged on the invoice or not.

If deliveries or acquisitions of goods and services are made with other Member States of the European Union, it is necessary to have VAT NIF (requesting registration in the Registry of intra-community operators , with model 036 ). The VAT NIF must be communicated to the person with whom the operation is carried out and appear on the corresponding invoices. Carrying out these operations requires submitting form 349 “Recapitulative declaration of intra-community operations” monthly or, quarterly when neither in the reference quarter nor in the four previous calendar quarters the amount of intra-community deliveries of goods and services exceeds €50,000 (without VAT ). 

The quarterly model 349 is submitted between April 1 and 20, July and October , and the last quarter, between January 1 and 30 of the following year.

Likewise, the model 349 monthly is submitted between the 1st and the 20th of the month following the end of the corresponding settlement period, except for the one corresponding to the month of July, which may be submitted during the month of August and the first twenty calendar days of the month of September, and the one corresponding to the month of December, which must be submitted during the first 30 calendar days of the month of January.

If at the end of any of the months of a calendar quarter the amount exceeds €50,000 form 349 must be submitted, including the operations carried out in the month or months elapsed since the beginning of said quarter. If the amount is exceeded in the second month of the calendar quarter, a monthly declaration must be submitted, which will include the transactions corresponding to the first two months of the quarter and will include a mark indicating that it is a truncated quarter.