VAT Recapitulative Statement (Modelo 349)

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).