E) Recapitulative return on intra-EU operations.

From 1 March 2020, entrepreneurs or professionals who send goods to another Member State under consignment sales agreements must include in the summary declaration of intra-Community operations (form 349):

1. The identification number for VAT purposes of the businessman or professional to whom the goods are intended, as well as the estimated initial amount of their value, in the declaration period related to the date of the expedition.

2. The identification number for VAT purposes of the businessman or professional who replaces the initial recipient of the goods, in the event of such substitution, in the declaration period in which it was recorded in the Record Book of certain intra-Community operations.

3. Returns of goods from another Member State to which they were previously sent from TAI under consignment sales agreements.