Who must file: Taxable persons who carry out intra-Community operations (RITI, Article 30), namely:
Intra-Community supplies of goods that are VAT-exempt (RITI, Article 14);
Services supplied to another EU Member State where the customer is the person liable for VAT (reverse charge / self-assessment by the customer) (CIVA, Article 6(6)).
Key requirement:
The customer must have a valid EU VAT number (VAT ID) in VIES, and the transaction must be reported using that number.
Filing frequency and deadlines
Quarterly (default) (RITI, Article 30(1))
Deadline: by the 20th day of the month following the reporting period (month or quarter).
So:
Q1 (Jan–Feb–Mar) → file by 20 April
Q2 (Apr–May–Jun) → file by 20 July
Q3 (Jul–Aug–Sep) → file by 20 October
Q4 (Oct–Nov–Dec) → file by 20 January of the following year
Monthly when:
The cumulative value of intra-Community supplies of goods exceeds €50,000 in a quarter, or
The taxable person opts for monthly filing
(RITI, Article 30(2) and (3)).
What you report
For each transaction:
The customer’s EU VAT number (VAT ID);
The Member State of destination;
The type of transaction (goods or services);
The taxable value (net amount, excluding VAT).
Note
Only transactions that qualify for VAT exemption (goods) or reverse charge/self-assessment (services) are included.
If there were no relevant transactions during the period, there is no obligation to submit Modelo 349 (unlike the periodic VAT return).