El model 349 it is an informative declaration in which the deliveries and acquisitions of goods and provision of services made by every entrepreneur or professional belonging to a member state of the European Union are declared.
They are required to present theodelo 349 all entrepreneurs or professionals who carry out intra-Community transactions.
If you have not performed any intra-Community transaction, the statement is not present.
operations in each period (monthly, quarterly or annually) regardless of the amount declared.
For each type of operation there is a different key, the most common:
- Key "A": this key is used to declare the intra-community acquisitions of goods made by the declarant taxpayer; that is, transfers of goods from another Member State.
- Key "E": this key slogan for declaring intra-Community supplies of goods effected by a taxable person reporting; ie transfers of goods to another Member State.
- Key "S": this key is entered to declare intra-community services provided by the declarant.
- Key "I": this key is entered to declare acquisitions of services You locate in the territory of application of the tax whose recipient is the declarant provided by entrepreneurs or professionals established in another Member State.
Model 349 periodicity:
In general the return is filed monthly, having the following exceptions:
Quarterly: When neither during the reference quarter nor in each of the four previous calendar quarters does the total amount of deliveries of goods and services that must be recorded in the declaration exceed 50.000 euros. Attention: If at the end of the second month of a calendar quarter the total amount of deliveries of goods and services that must be recorded in the declaration exceed 50.000 euros, you must submit a statement that covers those first two months and, starting from then, the monthly.
Annual: If the total amount of deliveries of goods or services of the previous calendar year (excluding VAT), does not exceed 35.000 euros and the total amount of deliveries of goods to another Member State (except new means of transport) exempt from VAT is not greater than 15.000 euros.
Model 349 submission deadline:
- Monthly statements:
During the first twenty calendar days of the month immediately following the corresponding monthly period, except for the month of July, which may be submitted during the month of August and the natural first day of September 20, and for the month of December, to be submitted during the first 30 calendar days of January.
- Quarterly statements:
Deadline: during the first twenty calendar days of the month immediately following the corresponding quarterly period except the last quarter of the year, to be submitted during the first thirty calendar days of January.
- Annual declarations:
1 30 from January to the following corresponding annual period immediately year.
The statement is presented through this link.
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