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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 factura rectificativa no requiere la identificación de las facturas concretas a modificar, siendo suficiente la determinación del periodo al que se refieren. Estas rectificaciones deben declararse en el modelo 349 en el periodo en que se haya notificado la rectificación al destinatario.
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