Modelo 349 (intra-EU)

Modelo 349 is an informational recapitulative statement of your intra-EU operations: supplies and acquisitions of goods and services with businesses in other EU countries. It doesn't pay VAT (that goes on the 303); it only reports to the tax office who you traded with inside the EU and for how much.

Aikount prepares it from your real accounting, grouping operations by contact and intra-EU VAT number.

Which operations count#

• B2B sales to EU businesses with a valid VAT number: exempt supplies that carry IVAINTRA on the invoice and are recapitulated here. See Customer regime (EU, OSS, export).
• Intra-EU purchases under reverse charge. See Input VAT and reverse charge.

B2C sales to EU consumers do not go on the 349: they carry Spanish VAT or are declared under OSS on Modelo 369.

How it's grouped#

The 349 is recapitulated by contact and VAT number, not line by line. Aikount sums all operations in the period with each EU business and presents them as one amount per customer or supplier, with the corresponding operation key (supply, acquisition, service).

The contact's intra-EU VAT number must be correct and registered in VIES. A wrong or invalid VAT number means the operation won't reconcile on the 349 and may force you to charge VAT. Check it on the contact record before invoicing.

Frequency#

The 349 frequency depends on the volume of intra-EU operations (it can be monthly or quarterly). Aikount warns you of the due date in the Tax calendar; confirm the frequency that applies to you with your accountant.

Before you file#

1. Check that your EU contacts' VAT numbers are correct.
2. Verify that the period's exempt sales and reverse-charge purchases are recorded.
3. File at the AEAT electronic office (you or your accountant).
4. Mark the model as filed.

Aikount prepares the 349; it doesn't file it with the tax office for you.