The self-employed and companies use this form to report their intra-Community transactions, i.e. transactions involving the purchase or sale of goods and services made to a company or professional with tax domicile in a state of the European Union (EU).
Form 349 is an informative declaration by periods, so you can file monthly, quarterly or annually. Before declaring an intra-Community transaction, you must be registered in the Register of Intra-Community Transactions (ROI), have an intra-Community VAT number and issue the invoice without VAT.
To access this model you have to:
Go to the Analytical section and click on Taxes.
In the Upcoming taxes panel, click on Show all.
Access form 349.
Clarifications on the fields
The fields in the Fiscal year and Identification section are automatically filled in with the information detailed when setting up the account.
Clarifications on the sections
When an intra-Community purchase or sale transaction is detected in the tax period, a trader will be created in the section Traders subsection List of intra-Community traders where the intra-Community transactions of that trader in the tax period will be accumulated.
If you want to make a rectification of a previous period, create the rectifying invoice from a conversion of the original invoice. In this way, the trader will be generated with the information of the rectification in the subsection Rectifications of previous periods in the section Traders.
Tips to avoid mismatches
Check that your intra-community contacts have their associated country and tax identification code completed.