Recapitulative Statement of Intra-EU Transactions

You must file Modelo 349 if you carried out any of these operations during the period:

• Intra-Community supply of goods: you sell physical goods to a business in another EU country and transport them there.
• Intra-Community service supply: you invoice EU businesses for services (design, consulting, web development, translation...) without VAT, applying the destination-country rule.
• Intra-Community acquisition of goods: you purchase goods from a supplier in another EU country.
• Services received from EU businesses under reverse charge.

You do not need to file if you only work with Spanish clients or all your foreign sales are to individuals (B2C), not businesses.

Frequency depends on the volume of intra-EU transactions:

To sell without VAT to an EU business you must:

1. Have your intra-EU VAT number (in Spain: your NIF with the prefix ES — ES12345678A). If you don't have one, request it at AEAT via Modelo 036, ticking box 582.
2. Verify your EU client's VAT number on the European Commission's VIES system before issuing the zero-VAT invoice.
3. Issue the invoice without VAT, noting the exemption reference (Art. 25 of the VAT Act or «reverse charge — recipient»).
4. Declare the transaction in Modelo 349 and also in the relevant boxes of Modelo 303.

• Not verifying the client's VIES VAT number. If you issue without VAT and the number turns out invalid, AEAT may demand the VAT from you.
• Confusing B2C with B2B. Sales to EU individuals follow different rules (OSS / IOSS schemes).
• Not filing 349 for small amounts. There is no minimum threshold — any intra-EU transaction must be declared.
• Mismatched data between 349 and 303. AEAT cross-references both forms automatically.

When you log income from an EU client without VAT, Autónomo Simple marks it as an intra-Community transaction. The quarterly summary of intra-EU transactions is available in Income → Export, ready to copy into Modelo 349.