New regulations for 2020

Order HAC/174/2020, of February 4, amending Order EHA/769/2010, of March 18, approving model 349 of the summary declaration of intra-community operations

por la que se modifica la Orden EHA/769/2010, de 18 de marzo, por la que se aprueba el modelo 349 de declaración recapitulativa de operaciones intracomunitarias, así como los diseños físicos y lógicos y el lugar, forma y plazo de presentación, se establecen las condiciones generales y el procedimiento para su presentación telemática, y se modifica la Orden HAC/3625/2003, de 23 de diciembre.(BOE, 29-febrero-2020)

On February 29, Order HAC/174/2020, of February 4, applicable to declarations submitted as of March 1, 2020, is published in the BOE, in which changes are introduced in model 349 to make it possible the declaration by the seller of the dispatch or transport of the goods to another Member State within the framework of an agreement for the sale of goods on consignment in the recapitulative declaration of intra-Community operations. Specifically, new keys are added: R (transfers of goods within the framework of consigned goods), D (returns) and C (substitutions of recipient of goods).

Section Five of the sole article of this order eliminates the deadline for submitting this model for annual declaration periods.