Model 349: Spain's Intra-Community Transaction Declaration Form

Table of Contents


What is it?

Model 349 is a specific form used in Spain for declaring intra-community transactions. This includes the sale of goods and provision of services to and from companies in other EU member states.

Who needs it?

Any business operating in Spain that engages in intra-community transactions is required to submit Model 349. This includes companies importing goods or services from other EU countries and those exporting goods or services to other EU countries.


  1. Register for Intra-Community Operations: Ensure your business is registered for intra-community operations. You can do this through the Spanish Tax Agency (Agencia Tributaria).
  2. Collect and Report Data: Collect all the necessary data on intra-community transactions. This includes sales, purchases, and services provided or received.
  3. Generate Model 349 Form: Use the software provided by the Agencia Tributaria or other certified accounting software to fill out the Model 349 form.
  4. Submit Form: Submit the completed Model 349 form electronically through the Agencia Tributaria’s online platform.
  5. Confirmation: Ensure you get a confirmation receipt of the submission from the Agencia Tributaria for your records.

Required Documents

  1. VAT Registration Certificate: Proof of your company’s VAT registration status.
  2. Invoices: Detailed listing of invoices related to intra-community transactions.
  3. Previous Declarations: Copies of previous Model 349 submissions if applicable.

Providers that can do it for you

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Additional details

Business transactions with other EU member states also necessitate the submission of supplementary forms to ensure compliance with both local and EU-wide tax regulations. Make sure to stay current with regulatory changes to avoid penalties.


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