Modelo 349: Recapitulative statement of intra-Community transactions

Modelo 349. Informative return. Recapitulative statement of intra-Community transactions.

Recapitulative statement of intra-Community supplies and acquisitions of goods and services carried out with operators in other Member States.

  • IVA
  • Filed when your profile requires it
  • 20 casillas in 8 sections
  • 4 filled from your records
  • 16 you enter
Established by

Declarante › Obligacion

186

Indicator of a change in filing periodicity

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.cambio-periodicidad
Registry section
declarante.obligacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Declarante › Identificacion

108-120

Declaration identification number

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.numero-identificativo
Registry section
declarante.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
121-122

Supplementary or replacement declaration

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.complementaria-sustitutiva
Registry section
declarante.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
123-135

Identification number of the previous declaration

You enter this Text

Legal basis
Registry identifiers
Casilla id
decl.numero-identificativo-anterior
Registry section
declarante.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Declarante › Resumen

01

Total number of intra-Community operators

Filled automatically from the invoices you issued Whole number

  • Required
Legal basis
Registry identifiers
Casilla id
decl.numero-operadores
Record-design number
138-146
Semantic role
intracomunitario_numero_operadores
Binding
iva-349-declarante-numero-operadores
Registry section
declarante.resumen
Sources
aeat-dr-349-2020-current aeat-modelo-349-procedure
Revisions
2020-y-siguientes
02

Amount of intra-Community transactions

Filled automatically from the invoices you issued Amount in euros

  • Required
Legal basis
Registry identifiers
Casilla id
decl.importe-operaciones
Record-design number
147-161
Semantic role
intracomunitario_importe_operaciones
Binding
iva-349-declarante-importe-operaciones
Registry section
declarante.resumen
Sources
aeat-dr-349-2020-current aeat-modelo-349-procedure
Revisions
2020-y-siguientes
03

Total number of intra-Community operators with corrections

Filled automatically from the invoices you issued Whole number

  • Required
Legal basis
Registry identifiers
Casilla id
decl.numero-rectificaciones
Record-design number
162-170
Semantic role
intracomunitario_numero_rectificaciones
Binding
iva-349-declarante-numero-rectificaciones
Registry section
declarante.resumen
Sources
aeat-dr-349-2020-current aeat-modelo-349-procedure
Revisions
2020-y-siguientes
04

Amount of the corrections

Filled automatically from the invoices you issued Amount in euros

  • Required
Legal basis
Registry identifiers
Casilla id
decl.importe-rectificaciones
Record-design number
171-185
Semantic role
intracomunitario_importe_rectificaciones
Binding
iva-349-declarante-importe-rectificaciones
Registry section
declarante.resumen
Sources
aeat-dr-349-2020-current aeat-modelo-349-procedure
Revisions
2020-y-siguientes

Operador › Identificacion

76-77

Country code of the Community operator

You enter this Country code

  • Required
Legal basis
Registry identifiers
Casilla id
op.codigo-pais
Semantic role
operador_codigo_pais
Registry section
operador.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
78-92

VAT number of the Community operator

You enter this VAT-registered NIF

  • Required
Legal basis
Registry identifiers
Casilla id
op.nif-comunitario
Semantic role
intracomunitario_nif_iva
Registry section
operador.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
93-132

Surname and first name or company name of the intra-Community operator

You enter this Text

  • Required
Legal basis
Registry identifiers
Casilla id
op.apellidos-razon-social
Semantic role
intracomunitario_operador_nombre
Registry section
operador.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Operador › Operacion

133

Intra-Community transaction code

You enter this Text

  • Required
Legal basis
Registry identifiers
Casilla id
op.clave-operacion
Semantic role
intracomunitario_clave_operacion
Registry section
operador.operacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
134-146

Taxable base or amount of the intra-Community transaction

You enter this Amount in euros

  • Required
  • Zero or more
Legal basis
Registry identifiers
Casilla id
op.base-imponible
Semantic role
base_intracomunitaria
Registry section
operador.operacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Rectificacion › Importe

153-165

Taxable base or amounts corrected

You enter this Amount in euros

  • Required
  • Zero or more
Legal basis
Registry identifiers
Casilla id
rect.base-rectificada
Semantic role
base_intracomunitaria
Registry section
rectificacion.importe
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
166-178

Taxable base previously declared

You enter this Amount in euros

  • Required
  • Zero or more
Legal basis
Registry identifiers
Casilla id
rect.base-anterior
Semantic role
base_intracomunitaria
Registry section
rectificacion.importe
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Rectificacion › Periodo

147-150

Corrected tax year

You enter this Year

  • Required
Legal basis
Registry identifiers
Casilla id
rect.ejercicio-rectificado
Semantic role
intracomunitario_rectificacion_ejercicio
Registry section
rectificacion.periodo
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
151-152

Corrected period

You enter this Period

  • Required
Legal basis
Registry identifiers
Casilla id
rect.periodo-rectificado
Semantic role
periodo_rectificado
Registry section
rectificacion.periodo
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes

Sustituto › Identificacion

179-195

Tax identification number (NIF) of the substitute final-recipient trader or professional

You enter this Text

Legal basis
Registry identifiers
Casilla id
sustituto.nif
Semantic role
intracomunitario_sustituto_nif
Registry section
sustituto.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes
196-235

Surname and forename, or company name, of the substitute taxable person

You enter this Text

Legal basis
Registry identifiers
Casilla id
sustituto.apellidos-razon-social
Semantic role
intracomunitario_sustituto_nombre
Registry section
sustituto.identificacion
Sources
aeat-dr-349-2020-current
Revisions
2020-y-siguientes