Form 349: your transactions within the EU.
Working with customers or suppliers in the EU may create specific filing requirements. We review the transaction type and filing frequency before our professionals prepare the agreed Form 349 and ask you to approve it.
Form 349 · EU transactions
Details of intra-EU transactions.
It is an information return for certain supplies and acquisitions of goods and services within the EU. It identifies the operator, their VAT ID, the transaction type and the relevant amount.
Who needs to file it?
- Self-employed people with reportable intra-EU services, provided or received.
- Activities involving intra-EU supplies or acquisitions of goods.
- Transactions whose place of supply and VAT treatment need review.
Monthly or quarterly, depending on your transactions.
The general rule is monthly: due 1–20 of the following month, except July, due by 20 September, and December, due by 30 January. If you meet the quarterly limits, returns are due 1–20 April, July and October; the fourth quarter is due 1–30 January. We confirm the current calendar and any shifts for non-working days.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Invoices for intra-EU transactions in the period.
- Each customer’s or supplier’s VAT ID and country.
- Amounts and details of the goods or services in each transaction.
- Previous Forms 349, corrections and your intra-EU registration details.
Your taxes, handled by professionals.
Before work starts, we confirm which transactions and filing frequency are covered by the agreed scope. Our professionals prepare and review Form 349. You approve the exact draft in the app, and Melso files it with the required authority. The actual AEAT receipt confirms the filing.
Before preparing this return.
The customer’s address alone is not enough. We review the transaction type, the recipient’s status, the place of supply and VAT details to determine whether it is reportable as an intra-EU transaction.
Intra-EU supplies of goods and services must be no more than €50,000 in the current quarter and each of the previous four quarters. Acquisitions do not count toward this threshold.
If there were no transactions to include on Form 349 during the period, you do not file it. We also check whether corrections to earlier transactions need to be reported.
Form 303 assesses VAT; Form 349 identifies certain intra-EU transactions and the operators involved. They are separate returns, and their figures must match when both apply.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.