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A company asks how to declare volume discount credits to community customers in form 349. The DGT states that original invoices do not need to be identified if the discount is for volume, only the period needs to be stated.
Cuestión planteada Forma de declaración de las correspondientes facturas rectificativas documentando el rappel a efectos de la declaración recapitulativa de operaciones intracomunitarias (modelo 349).
Para descuentos por volumen de operaciones, la rectificación mediante factura rectificativa no requiere la identificación de las facturas concretas a modificar, bastando con determinar el periodo al que se refieren. Estas rectificaciones de la base imponible en operaciones intracomunitarias deben declararse en el modelo 349. La rectificación se anotará en la declaración recapitulativa del periodo en el que haya sido notificada al destinatario.
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