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V0647-21 18 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · declaración recapitulativa

No obligation to submit form 349 for services rendered to a body without NIF/IVA

A natural person provided project evaluation services to an European Commission agency that does not act as a trader or professional and has no NIF/IVA. The DGT concludes that these operations do not constitute intracommunity service supplies.

The question raised

Question raised: Obligation to submit the recapitulative statement of intra-Community transactions, Form 349.

The DGT's ruling

For a supply to be considered an intra-Community supply of services, the recipient must be a taxable person or a professional, or a legal entity with an identification number assigned in its Member State. Since the receiving entity does not act as a taxable person or a professional and does not possess a VAT/NIF number, the transaction does not meet the regulatory requirements. Therefore, the submission of the recapitulative statement of intra-Community transactions (Form 349) is not required.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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