EU operations
Modelo 349 and EU transactions for autónomos
When Modelo 349 applies to EU B2B operations and how it connects with ROI, VIES, invoices and IVA.
Direct answer
Modelo 349 recaps certain intra-EU supplies, acquisitions and services. Before invoicing an EU business, verify ROI/VIES status, determine the IVA place of supply and keep invoices consistent with Modelos 303 and 349.
Before the first EU transaction
A foreign address does not automatically remove IVA. Establish business status, validate the VAT number and determine where the supply is located.
What Modelo 349 reports
It reports qualifying operations by counterparty and code. Filing frequency depends on current conditions and periods without reportable operations are not filed.
Document consistency
The invoice, ledger, Modelo 303 and Modelo 349 must show matching dates, VAT IDs and euro values.
Frequently asked questions
Do I file an empty Modelo 349?
AEAT states that periods without reportable intra-EU operations are not filed.
Are VIES and Modelo 349 the same?
No. VIES validates VAT IDs; Modelo 349 reports operations.
Official sources
General information only, not tax, labour or legal advice. Check your case against current official sources or with a qualified professional.