Spanish form 349 calculator
Check whether you file Spain’s form 349 monthly or quarterly, what date it really falls due, and how much VAT is at stake if an intra-EU supply is left out of the statement.
| 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.
What form 349 is, and why nothing is paid on it
Form 349 is Spain’s recapitulative statement of intra-EU operations: a list, period by period, of the counterparties in other Member States you have dealt with and the total taxable amount with each of them. It settles no tax, nothing is paid or refunded, and there is no direct-debit window. Its purpose is informational: Member States cross-check these lists against each other, so what you declare as an exempt supply has to show up on the other side as a taxable acquisition. Its legal root is a single line, article 164.Uno.5.º of the VAT Act; everything else lives in articles 78 to 81 of the Regulation and in Order EHA/769/2010, which approves the form.
Your VAT-free invoice depends on this form, and almost nobody says so
When you sell goods to a business in another Member State you charge no VAT, because article 25.Uno exempts the supply. Since 1 March 2020 that exemption has carried two conditions that used to be formalities and are not any more: the acquirer must hold a VAT number from a Member State other than Spain and must have communicated it to you, and you must have included the operation in form 349. The preamble of Royal Decree-Law 3/2020, which transposed Directive (EU) 2018/1910, puts it in those words: “as a material and not formal condition”. The consequence is harsh and obvious once you see it. If the operation is not in the 349, the supply is not exempt, and a supply that is not exempt is a Spanish supply carrying Spanish VAT on the whole amount. The invoice went out without VAT and the customer has already paid it, so unless the contract lets you charge the tax afterwards, that 21% comes out of your margin.
Monthly or quarterly: the threshold only looks at what you sell
Article 10.1 of the Order states the general rule first, and it is monthly. The quarterly option in article 10.2 is the exception, and it applies only where neither in the quarter being examined nor in each of the four preceding natural quarters the total passed €50,000 excluding VAT. What matters is what goes into that total: article 81.2.2.º of the Regulation defines it as “the supplies of goods that must be reported in the recapitulative statement and the intra-EU services supplied”. Both magnitudes are outbound. An intra-EU acquisition of goods (code A) is not a supply, and a service received (code I) is not a service supplied, so neither counts. A workshop that buys two million euros of German machinery and sells nothing into the EU files the 349 quarterly for life.
Crossing the threshold mid-quarter, with the criterion the Order actually gives
If the threshold is passed at the end of any month of the quarter, article 10.2 requires a statement covering “the month or the months elapsed since the beginning of that natural quarter”, within the first twenty calendar days that follow, and it gives two cases. Cross in the first month and you file a monthly statement for that month. Cross in the second and you file ONE statement covering the first two months of the quarter, carrying the truncated-quarter mark, which in the file is the letter “X” at position 186 of the type 1 record; the tax agency’s instructions name the months this can happen in, February, May, August and November. There is no case c), and that absence explains itself: cross in the third month and the elapsed months are all three, and the twenty days that follow are exactly the window the quarterly statement would have used, so nothing changes for that period. What changes is the following quarters, because the threshold is now broken and article 10.2 looks four quarters back: you cannot return to quarterly filing until the fifth quarter after the one that broke it, about fifteen months.
The two deadlines nobody writes down correctly
The due date is the 20th of the following month, with two exceptions the Order gathers into one sentence. July may be filed throughout August and the first twenty days of September, and August is due within those same twenty days under the general rule: a monthly filer presents two statements for two different months on one date, and the tax agency’s calendar publishes them together under a single heading, “Julio y agosto”. The other is the last period of the year, December or the fourth quarter, which gets thirty calendar days of January rather than twenty. Article 30.5 of Act 39/2015 then acts on top: a deadline falling on a Saturday, Sunday or holiday moves. In 2026, 20 September is a Sunday, so July and August fall due on the 21st, which is what the agency publishes. In 2027, 30 January is a Saturday, so the last period of 2026 leaves January and falls due on 1 February, the same day as form 390.
The ten codes, and why one counterparty can give you three records
The annex to the Order defines ten codes: E for the exempt intra-EU supply, M and H for a supply following an exempt import, A for the taxable acquisition, T for the onward supply in a triangular operation, S and I for services supplied and received, and R, D and C for shipments, returns and changes of customer under call-off stock arrangements. The annex’s accumulation rule is what decides the number of records: several operations with the same counterparty in the same period “must be accumulated by operation code so as to report a single record for each operation code and period”. So a customer you sell goods to, buy goods from and supply a service to produces three records rather than one, and triangular operations take a separate record even where that counterparty already has an E record. And unlike form 347, there is no de minimis here: one euro of intra-EU supply is reportable.
If the deadline has passed: the penalty lands on the right article
Form 349 and form 390 sit one line apart in the list of informative declarations in article 1.3 of Order HAP/2194/2013, and they carry penalty regimes two orders of magnitude apart. That label decides the procedure; the source of the obligation decides the penalty. On the 390 every figure is your own and was already on your four form 303s, so it reports nobody and draws the flat €200 fine of the first paragraph of article 198.1. On the 349 every record names a third party, its VAT number in another Member State and the taxable amount transacted with it, so it is a declaration required in discharge of articles 93 and 94 of the General Tax Act and draws the fourth paragraph: €20 per item or set of items relating to one same person, with a floor of €300 and a ceiling of €20,000. File late but before being asked and article 198.2 halves the penalty and both limits, so the floor drops to €150. Of the two reductions in article 188, the 30% for agreement is granted only to “articles 191 to 197”, so it does not reach here: only the 40% for prompt payment does.
What the calculator does not invent
Annual filing no longer exists: paragraphs 4 and 5 of article 81 of the Regulation, which allowed it below €35,000 and €15,000, were repealed by Royal Decree-Law 3/2020, and its preamble gives the reason, which ties this page’s two threads together: an annual statement would leave a material condition of the exemption unconfirmed for up to a year. Also not modelled: the occasional sale of a new means of transport under article 79.1.1.º a), the fiscal representative’s code H under article 86.Tres, the internal mechanics of call-off stock arrangements under article 9 bis beyond their classification, and form 369 for the one-stop shop, which is a different declaration. And one thing the rules leave open: article 25.Uno conditions the exemption on the 349 “under the conditions established by regulation”, and those conditions have never been enacted, because article 13 of the Regulation, which is where proving this exemption is governed, says nothing about the form. What the rules do offer is two routes: rectification under article 80.2 of the Regulation, and filing before the administration asks.
Worked example
Example: a company sells machinery to customers in France and Portugal and invoices €18,000 in January, €18,000 in February and €18,000 in March, having not passed €50,000 in any of the four preceding quarters. The cumulative total is €18,000 at the end of January, €36,000 at the end of February and €54,000 at the end of March. Because the threshold breaks in the third month, it files a single statement for all three months of the quarter, due on 20 April 2026, which is exactly when the quarterly statement would have been due: nothing changes for this quarter. What changes is what comes next, because it cannot return to quarterly filing before quarter 2 of 2027. Now move one figure: had the same €54,000 been invoiced as €30,000 in January and €30,000 in February, the threshold would break in the second month and it would file ONE statement covering January and February together, carrying the “X” truncated-quarter mark, by 20 March, and another for March by 20 April. And if in either scenario a €60,000 supply to the French customer were forgotten, the penalty for three missing records would be €300, while the VAT at risk from losing the article 25.Uno exemption would be €12,600: forty-two times more, on an invoice already collected without VAT.
Frequently asked questions
What is Spanish form 349 and what is it for?
What happens if I forget to report an intra-EU supply?
Is form 349 filed monthly or quarterly?
If I pass €50,000 in February, what do I file?
When can I go back to filing quarterly?
What is the deadline for form 349?
I am a large company filing VAT monthly. Does the 349 follow?
I sell to an EU business that will not give me a VAT number. What now?
Is there a minimum amount to report in the 349?
How do I correct a form 349 that was filed wrongly?
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Sources
- Spanish VAT Act 37/1992: article 25.Uno (the exemption and its two material conditions), article 13.1.ª (the intra-EU acquisition), article 26.Tres (the triangular operation) and article 164.Uno.5.º (the duty to file) · Boletín Oficial del Estado
- Spanish VAT Regulation (RD 1624/1992): articles 78 to 81, with the content of the statement (article 80), imputation by tax point and rectification by notification (article 80.3) and the filing frequency (article 81.2) · Boletín Oficial del Estado
- Order EHA/769/2010, approving form 349: who files (article 2), the deadlines and the truncated-quarter criterion (article 10) and the ten operation codes in the annex · Boletín Oficial del Estado
- Royal Decree-Law 3/2020: its preamble calls inclusion in form 349 a “material and not formal condition” and explains why annual filing was abolished · Boletín Oficial del Estado
- Spanish General Tax Act 58/2003: article 198 (failing to file on time), article 199 (filing incompletely or inaccurately) and article 188 (reductions) · Boletín Oficial del Estado
- Form 349: the Spanish tax agency’s own instructions, with position 186 of the type 1 record and the months in which a truncated quarter can arise · Agencia Tributaria
- Taxpayer calendar 2026: July and August appear together under “Hasta el 21 de septiembre”, and the last period of the year under “Hasta el 30 de enero” · Agencia Tributaria
Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: