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V0398-22 28 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria de bienes

Acquisition of goods within the EU must be declared in summary statement (form 349)

A company asked whether it should declare in form 349 the purchase of goods from Germany transported by itself. The DGT confirms that, as this constitutes a cross-border acquisition of goods subject to tax, the transaction must be included in the summary declaration.

The question raised

The applicant questions whether they must include the aforementioned operation in the summary statement of intra-Community transactions (Form 349).

The DGT's ruling

The applicant carries out an intra-Community acquisition of goods that is taxable and not exempt, as the goods were transported from Germany to the territory subject to the tax on their own account. When making intra-Community acquisitions of goods subject to tax, entrepreneurs and professionals are obliged to submit the summary statement of intra-Community transactions. Likewise, the applicant must apply for registration in the Intra-Community Register of Operators (ROI).

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