Skip to content
Back to index
V3007-18 23 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · declaración recapitulativa

Submission deadlines for Form 349 based on intra-Community transaction volume

A company has requested clarification regarding the submission deadlines for Form 349 (intra-Community transactions) when annual turnover does not exceed €35,000. The Directorate General for Taxes (DGT) outlines the various deadlines depending on transaction volume and exemption thresholds.

The question raised

Filing deadline for Form 349.

The DGT's ruling

The summary statement shall be submitted during the first 30 days of January when the total amount of supplies and services does not exceed 35,000 euros per year and exempt supplies of goods do not exceed 15,000 euros. As a general rule, the statement is monthly, during the first 20 days of the following month. If operations do not exceed 50,000 euros in the quarter and in the four previous quarters, the submission shall be quarterly.

Book your free first meeting