Cumulative outbound intra-EU amount month by month against the €50,000 threshold
Cumulative at the end of month 1
€18,000.00
Cumulative at the end of month 2
€36,000.00
Cumulative at the end of month 3
€54,000.00
Threshold of article 10.2 of Order EHA/769/2010
€50,000.00
Declarations you owe for this quarter
1
Period March: by 20 April 2026
You cannot go back to quarterly filing before quarter 2 of 2027: article 10.2 requires €50,000 not to have been passed either in the quarter being examined or in each of the four before it.
You passed the threshold in the third month. The Order only spells out cases a) and b), the first and second months; with the crossing in the third, the elapsed months are all three and the window is the very one the quarterly declaration would have used, so nothing changes for this period. What changes is the quarters that follow.
The frequency is decided by looking at five quarters: the one being examined and the four before it. One of them over €50,000 is enough for the general monthly rule of article 10.1 of the Order to apply.
The €50,000 threshold measures outbound operations only: article 81.2.2.º of the Regulation says “supplies of goods” and “intra-EU services supplied”. What you buy never counts, so codes A and I cannot push you onto monthly filing.
Form 349 has no de minimis. One euro of intra-EU supply is reportable, while form 347 ignores anything under €3,005.06 with the same counterparty.
Your VAT return does not decide this form’s frequency: the tax agency confirms that a large company filing VAT monthly files the 349 quarterly if its intra-EU volume stays under the threshold.
If the deadline has passed or the figures are wrong+
The 349 does report third parties, so it carries the per-item scale of article 198.1 of the General Tax Act rather than form 390’s flat €200 fine.
An indicative calculation under the state rules in force. It does not replace professional advice or the tax agency’s own instructions.
The threshold that decides the frequency is €50,000.00 per quarter, excluding VAT and counting outbound operations only. The occasional sale of a new means of transport, the fiscal representative’s code H and the one-stop-shop form 369 are not modelled.