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Deutsch Modelo 349: reporting intra-community transactions
An invoice without Spanish IVA does not mean all reporting is complete. Modelo 349 is the recapitulative statement for certain intra-community transactions.
Which transactions need review?
Separate supplies and acquisitions of goods from services, and sales from purchases. Check whether each transaction belongs in Modelo 349 under the applicable rules. Not every overseas invoice or payment to an EU supplier is reported in the same way. Private customers and special cases need separate assessment.
Reporting is different from accounting for tax
Modelo 349 replaces neither correct invoicing nor any required entry in Modelo 303. Reconcile the two processes. Where the recipient accounts for VAT under reverse charge, that does not by itself answer whether an information statement is required.
Have the necessary details ready
Assign each transaction its counterparty, checked VAT identification, transaction type, period and amount. Record invoice corrections separately. A single bank entry is not enough if it combines several counterparties or transactions with different tax treatments. Resolve missing or unclear supplier details early.
The reporting period is not always quarterly
Frequency depends on legal conditions. The rules provide for monthly statements and, subject to conditions, quarterly statements. Crossing a threshold can trigger a change during a quarter. Determine the period from the current instructions and actual transactions instead of automatically following your bookkeeping cycle.
Before filing and when correcting
Compare statement totals with invoice registers and corresponding VAT data. Check identification numbers, transaction codes and correction details. Keep the filed statement and acknowledgement. For a later error, establish the correct amendment route for the transaction; resubmitting the same transactions without checking can create duplicate reporting.
Official sources and next steps
Related assistance: Accounting and business taxes.
Related next steps: ROI and VIES: arranging an EU VAT number in Spain · Modelo 303: preparing a Spanish VAT return.
Prepare your enquiry
Tell us the period and whether transactions concern EU goods or services, purchases or sales. Explain whether a statement has already been filed and which invoices or counterparty details changed.
Request assistance in EnglishUpdated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.