Modelo 349 (EU transactions statement)

When you sell to a business in another EU country that has a valid VAT number, you normally invoice without Spanish VAT and the customer accounts for it in their own country. The same happens the other way round when you buy from an EU supplier. Modelo 349 is how you report those transactions, customer by customer and supplier by supplier, so that the tax authorities in both countries can cross-check them.

Only transactions with counterparties listed in VIES belong on this form; sales to EU private individuals are not reported here. To operate this way, you must also be registered in the Spanish register of intra-Community operators.

The typical mistake is invoicing a European business without VAT before checking that its number appears in VIES. If it does not, the sale is not treated as intra-Community, you should have charged Spanish VAT and it should not appear on the 349 for that period. Another common slip is reporting the transaction on Modelo 303, forgetting it on the 349 or doing the reverse: the amounts on both returns must match.

Modelo 349 is linked to Modelo 303, where the same transactions appear in their own boxes, and to your invoice register. It is purely informative and involves no payment.In kontora the forms are prepared box by box from your double-entry books, with deadline reminders, and you file them from the app itself with your digital certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your adviser does.

Guides that use this term

• Modelo 349: invoicing EU clients from Spain
• Selling through a marketplace: who invoices and what you record
• Quarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
• How to fill in the modelo 303 box by box: a practical 2026 guide with a worked example
• Modelo 347: your annual report of operations with third parties

Related terms

• Modelo 303: Modelo 303 is the quarterly VAT self-assessment, where you declare the VAT charged on your invoices and deduct the VAT paid on eligible purchases and expenses.

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