How to Fill Out and Submit Modelo 349
Modelo 349 Declaración recapitulativa de operaciones intra-comunitarias
A detailed official instruction from Agencia Tributaria explains the rules for each field and the procedure for electronic submission , but unfortunately, without examples, it can be difficult to understand.
Purpose of Modelo 349
Modelo 349 is informative, meaning you do not have to pay anything. With this form, self-employed and companies registered in ROI report sales and acquisitions of goods or services in other EU member states.
Who is required to submit Modelo 349?
The obligation to submit Modelo 349 arises if two conditions are met:
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Registration in ROI (marking fields [582]/[583] and [584] in Modelo 036, see more in the autonomo registration guide).
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Having at least one of the operations described below.
NoteIf at least one of the conditions is not met, you do not need to submit the form.
When must Modelo 349 be submitted?
The submission deadlines are a bit confusing, as they depend on the volume of reportable operations. Let’s look at this in more detail.
Quarterly submission
Quarterly submission is straightforward: as long as in none of the previous quarters or the current one, the total amount of reportable operations does not exceed €50,000, you select one of the quarters (1T, 2T, 3T, 4T) as the period and report all operations for that quarter.
Previous quarters’ data is not important.
Monthly submission
Everything changes if during one of the quarters the total amount of reportable operations exceeds €50,000. This can happen in the first month of the year or, for example, in the middle of the third quarter.
Once this happens, you must submit Modelo 349 monthly for all subsequent months until the end of the year, regardless of the amount of reportable operations. The monthly return includes only the reportable operations for that month, previous periods’ operations are not important.
However, the submission rules will differ for the month in which the limit was exceeded:
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If the limit was exceeded in the first month of the quarter, nothing changes, you select the required month (01, 02…), as the period and report all operations only for the specified month.
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If the limit was exceeded in the second month of the quarter, you will need to report for two months at once, for this, you need to select the current month as the reporting period, check the Declaración bimensual (two-month declaration) checkbox and include all operations for the current and previous months.
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If it is the last month of the quarter, you report as for quarterly submission.
What is the deadline for submitting Modelo 349?
Within 20 days of the month following the reporting period.
An exception is the declaration for the last period of the year, instead of 20 days, it can be submitted until January 30.
If the reporting period falls in July, the submission deadline is extended to September 20, due to the holiday season in August.
What operations must be included in Modelo 349?
The main criterion is the registration of both parties to the transaction in the Registro de Operadores Intracomunitarios (ROI). The issued or received invoices will be issued with IVA 0%, as this is Inversión de Sujeto Pasivo (ISP).
The Agencia Tributaria website provides a complete list of such operations.
We are mainly interested in the following types:
For purchases
Clave «A»: Purchase of goods within the community
se consigna esta clave para declarar las adquisiciones intracomunitarias de bienes efectuadas por el sujeto pasivo declarante, incluidas las transferencias de bienes desde otro Estado miembro.
Clave «I»: Purchase of services within the community
se consigna esta clave para declarar adquisiciones intracomunitarias de servicios localizadas en el territorio de aplicación del impuesto, prestados por empresarios o profesionales establecidos en otro Estado miembro cuyo destinatario es el declarante._
For sales
Clave «E»: Sale of goods within the community.
se consigna esta clave para declarar las entregas intracomunitarias de bienes efectuadas por el sujeto pasivo declarante, incluidas las transferencias de bienes a otro Estado miembro.
Clave «S»: Sale of services within the community
se consigna esta clave para declarar prestaciones intracomunitarias de servicios realizadas por el declarante.
How to submit Modelo 349 through the tax office portal?
Go to the Modelo 349 submission page
Select Modelo 349. Ejercicio 2025. Presentación (hasta 40.000 registros)
Authenticate using any available method
The form page will open.
Enter your NIF/NIE and select the period for which the return is being submitted.
Click Continue.
Page 1: Applicant’s details
Fill in Apellidos y nombre and provide a phone number.
Leave NIF del representante blank.
The Resumen de la declaración section will be filled in automatically.
Go to page 2 using the navigation menu.
Page 2: List of operations
Add operations for the reporting period.
For example:
- Invoices for services to a client in Cyprus for 3 months at €3,000 each (IVA 0%)
- Purchase of a JetBrains subscription. The company is registered in the Czech Republic (IVA 0%)
- Purchase of a router on Amazon.Business, which was delivered from the Czech subsidiary, as indicated by the supplier’s NIF on the invoice.
⚠️Warning
If the invoice shows a Spanish NIF (starting with ES..) and, accordingly, IVA is not 0%, such an operation does not need to be declared in Modelo 349
Sales of services operations: code «S»
Click on the file icon with a plus sign to add a new operation, as shown in the picture.
Add operations for invoices to the Cypriot client.
- Código del país: Select the appropriate country code
- NIF Operador Intracomunitario: Enter the Cypriot NIF
- Apellidos y nombre, razón socia: Enter the company name
- Clave de operación: Enter the type of operation - for sales of services (e.g., software development) use code “S”.
- Base imponible: Enter the total amount of operations with the specified type. There were three at €3,000 each. Total amount €9,000.
To save the result, click the Volver a la lista de operaciones button.
Purchase of goods operations: code «A»
Add the operation for purchasing the router on Amazon.
- Clave de operación: Enter code «A», as this is a purchase of goods.
Purchase of services operations: code «I»
Add the operation for purchasing the JetBrains subscription.
- Clave de operación: Enter code «I», as this is a purchase of services.
Page 3: Rectifications
Enter reportable operations for rectifying invoices (facturas rectificadas) in the Rectificaciones list if such operations occurred.
The Agencia Tributaria website has an example of such an operation.
Checking the result of Modelo 349
The final list of operations should look like this.
The Resumen de la declaración section on the first page is filled in correctly.
Submit the completed return
Click Firmar y Enviar
If the system finds errors, they will also be shown at the bottom of the page.
Check the Confirme box and click Firmar y Enviar again in the pop-up window.
The completed form will be shown on the next page.
The return is submitted!
⭐ How to fill out the quarterly income tax return (Modelo 130)
⭐ How to fill out the quarterly IVA return (Modelo 303)
⭐ How to correctly issue an invoice
⭐ How to keep accounting books for autónomo
Any questions or suggestions? Channel Españevo: 🇪🇸Autonomo, Taxes