Modelo 349: declaration of intracommunity operations
Used to inform the AEAT about deliveries, acquisitions and services with clients/suppliers in the EU (with NIF-IVA). If you sell/buy to other EU countries and you're registered in the ROI, this applies to you (self-employed or company).
What GovEasy does
- Prepares your case file and documentation
- Detects frequent errors before submission
- Saves your progress and reminds you of deadlines
What the agency does
AEAT
- Receives and reviews your application
- Issues the resolution or official document
Guía completa
What you need to have to hand
- NIF and registration in the ROI with your NIF-IVA (ES...) active.
- List of EU operators (clients/suppliers) with their NIF-IVA and country.
- Taxable bases per operator and per type of operation (delivery, acquisition, service, correction...).
- Period to declare (month or quarter) and, if you correct, the original period and whether it is complementaria or sustitutiva.
- Certificado digital/DNIe or Cl@ve to sign.
Documentation
- VAT ledgers or an ERP report with the breakdown per operator and type.
- VIES check (validity of the foreign NIF-IVA). If it's not active, bad sign.
- Invoices that support the bases (in case of cross-check or a requirement).
Step by step
- Go to the official 349 page: sede.agenciatributaria.gob.es > IVA > Modelo 349 and open the Presentación.
- Identify yourself with Cl@ve, certificado or DNIe.
- Choose periodicity and period (month/quarter) and the type of declaration: normal, complementaria or sustitutiva.
- Add each operator: NIF-IVA with country code, clave de operación that applies and taxable base. Corrections are reported indicating the period being corrected.
- Click Validar. Fix invalid NIF-IVA, wrong countries or odd amounts. If the system warns about VIES, check before sending.
- Sign and send. Download the justificante with CSV and file it with your ledgers.
Time-savers
- Prepare a CSV/Excel with all operators and bases. If the form accepts file import, use it and you avoid typing everything by hand.
- Check VIES before invoicing and before filing. You avoid having to correct because the client didn't have a valid NIF-IVA.
- If you're unsure between complementaria or sustitutiva, think: adding data? complementaria. Rebuilding the whole filing? sustitutiva.
- File a few days before the 20th. On the last day the sede slows down and any error can leave you out of time.
Common mistakes that can mess up the process
- Filing “no operations”: the 349 is not filed if there were no intracommunity operations in the period.
- Incorrect or inactive NIF-IVA: they can reject the exemption and you'll have to correct invoices and VAT.
- Wrong period: putting March operations in the 1Q and then fixing it is a pain. Check dates beforehand.
- Forgetting corrections: if you changed an invoice from a previous quarter, you must report the correction properly.
- Mixing 349 with 347/303: each has its own purpose. Mix them and you'll either double-declare or leave gaps.
- Leaving it to the last minute: sede outages, expired certificates, Cl@ve that won't work… the usual stuff that ruins the day when the deadline hits.
- 1.Go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-349.html and open the Presentación del Modelo 349 option.
- 2.Log in with Cl@ve, certificado digital or DNIe of the holder (self-employed person or company representative).
- 3.Select the period (monthly or quarterly) and mark the type of declaration: normal, complementaria or sustitutiva.
- 4.Fill in the operators: NIF-IVA with country code, operation key (clave de operación) as appropriate and taxable bases. Add corrections indicating the original period.
- 5.Validate the form, fix errors (invalid NIF-IVA, inconsistent amounts) and review the summary.
- 6.Sign and send. Download the justificante with CSV and save it (you'll need it if there's a data cross-check).
- NIF and registration in the ROI (Registro de Operadores Intracomunitarios) with a valid NIF-IVA (ES...).
- List of EU clients/suppliers with their NIF-IVA (checked in VIES) and country.
- Taxable bases for each transaction and type (deliveries of goods, acquisitions, services, corrections).
- Period to declare (month or quarter) and, if you correct, reference of the previous period and whether it is complementaria or sustitutiva.
- Certificado digital, DNIe or Cl@ve to sign the submission.
- VAT ledgers or an export from the ERP/spreadsheet with the breakdown per operator.
Filing deadlines
Usually from the 1st to the 20th of the following month (monthly) or from 1 to 20 April, July, October and January (quarterly). If it falls on a non-working day, it moves to the next working day. Don’t leave it to the last day: the sede often gets slow.
Penalties for late or incorrect filing
The 349 is informative, but if you don't file it or you file late/incorrectly, you can be sanctioned (art. 198 LGT). Amounts depend on the case and can be significant for omitted data. Better to file and, if you mess up, rectify ASAP.
Client's NIF-IVA not valid
If the client's NIF-IVA is not active in VIES, the transaction may not count as intracommunity (and the VAT exemption may not apply). Check it beforehand or you'll end up in trouble.
ROI deregistration for inactivity
If you are in the ROI and stop declaring intracommunity operations for a long time, Hacienda can deregister you. Check your situation if your business changes.
¿Qué necesito para completar Modelo 349 (Operaciones Intracomunitarias) sin que me lo rechacen?
Modelo 349 (Operaciones Intracomunitarias) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, el formulario tiene 7 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital lista, un gestor colegiado del marketplace lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Who has to file the 349?
Anyone in the ROI who makes deliveries of goods, acquisitions or supplies/receipts of services with operators in the EU who have a NIF-IVA. If you had no intracommunity operations in a period, you don't file for that period.
Is it monthly or quarterly?
It depends on volume. For SMEs it's usually quarterly, but if you exceed certain thresholds you may need to file monthly. Check your periodicity in your census (Modelo 036) or in AEAT notifications if they've changed it.
I made a mistake, complementaria or sustitutiva?
Complementaria if you add missing data without cancelling what's already filed. Sustitutiva if you replace the previous filing entirely (annuls and substitutes). Both are filed from the same 349 link by choosing the correct type and the original period.
What happens if I file late?
You risk a penalty for an informative declaration filed late. If you correct it without a formal requirement and as soon as possible, the hit is usually smaller. Don't ignore it: fix and file.
Do I include an EU client who doesn't have a NIF-IVA yet?
No. If the client doesn't have a valid NIF-IVA, it's not an intracommunity operation for the 349. Usually you'll invoice with Spanish VAT until they give you a valid NIF-IVA.
Does the 349 replace the 303 or the 390?
No. The 349 is informative about EU operations. The 303 is your VAT return and the 390 is the annual summary (if applicable). They are separate.
¿Qué es Modelo 349 (Operaciones Intracomunitarias) y ante qué organismo se presenta?
Modelo 349 (Operaciones Intracomunitarias) es un trámite gestionado por AEAT. Trámite oficial de 349 gestionado por AEAT. Incluye guía completa, requisitos y plazos reales según normativa vigente.
¿Cuánto cuesta realizar Modelo 349 (Operaciones Intracomunitarias)?
El coste de Modelo 349 (Operaciones Intracomunitarias) es Variable. Verifica importes actualizados en la sede de AEAT antes de presentarlo.
¿Cuánto tarda Modelo 349 (Operaciones Intracomunitarias)?
El tiempo estimado para Modelo 349 (Operaciones Intracomunitarias) es 1–4 semanas. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 349 (Operaciones Intracomunitarias)?
Para Modelo 349 (Operaciones Intracomunitarias) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 349 (Operaciones Intracomunitarias) necesita cita previa?
No, Modelo 349 (Operaciones Intracomunitarias) se puede iniciar sin cita previa. Puedes comenzar directamente por la sede electrónica o ventanilla correspondiente.
¿Quién está obligado a presentar Modelo 349 (Operaciones Intracomunitarias)?
Están obligadas a presentar Modelo 349 (Operaciones Intracomunitarias) las personas físicas o entidades que cumplan los umbrales y supuestos previstos por la AEAT. Conviene revisar cada año la normativa vigente publicada por la AEAT.
¿Puedo presentar Modelo 349 (Operaciones Intracomunitarias) fuera de plazo?
Presentar Modelo 349 (Operaciones Intracomunitarias) fuera de plazo puede conllevar recargos y, en su caso, intereses de demora y sanciones. Aun así, siempre es mejor presentarlo tarde que no presentarlo.
¿Dónde consulto los plazos oficiales de Modelo 349 (Operaciones Intracomunitarias)?
Los plazos oficiales de Modelo 349 (Operaciones Intracomunitarias) se publican en la sede electrónica de la AEAT y varían por ejercicio. Consulta el calendario del contribuyente de la AEAT para confirmar fechas exactas.
¿Qué necesito para completar Modelo 349 (Operaciones Intracomunitarias) sin que me lo rechacen?
Para completar Modelo 349 (Operaciones Intracomunitarias) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 349 (Operaciones Intracomunitarias) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, el formulario tiene 7 pasos y la sesión de la sede caduca antes de terminar si se interrumpe. GovEasy prepara el expediente completo y comprueba los datos antes de tocar la sede, y si no tienes la identificación digital lista, un gestor colegiado del marketplace lo presenta por ti.
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1.Go to https://sede.agenciatributaria.gob.es/Sede/iva/modelo-349.html and open the Presentación del Modelo 349 option.
- We validate documentation before submission
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- We alert you about deadlines and status changes
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