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A professional inquired about how to complete Form 349 for intra-Community transactions when a UK client lacks a tax identification number. The Directorate General for Taxes (DGT) ruled that if the information cannot be included in Form 349, it must be reported via Form 347, unless the threshold of €3,005.06 is not exceeded.
Cuestión planteada Forma en que debe ser cumplimentado el modelo 349-declaración recapitulativa de operaciones intracomunitarias.
Si no es posible incluir las operaciones en el modelo 349 por falta de número de identificación fiscal del destinatario, la información debe declararse en el modelo 347. No obstante, no existe obligación de declarar en el modelo 347 si las operaciones con esa entidad no superan los 3.005,06 euros durante el año natural. En ese caso, tampoco debe informarse en el modelo 349 al ser imposible su inclusión.
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