A client’s modelo 349
Modelo 349 is only for clients with intra-EU operations. Factura Fácil calculates it when the profile includes them. Do not add modelo 349 to a client who only invoices inside Spain. The app does not file the form.
Only with operations inside the EU
If the client buys or sells to another EU country and that operation belongs on modelo 349, the profile can include it. A client who only invoices in Spain does not have that form merely because they exist.
- Intra-EU operations only.
- Someone who only invoices in Spain does not.
- The app does not file modelo 349.
The calculation comes from the profile
When the profile includes those operations, the app calculates modelo 349. Do not file it from the app: there is no filing there. The firm takes it to the Tax Agency site. The map is in modelos 303 and 130.
Common questions
Does every client have modelo 349?
No. Only clients with intra-EU operations. Do not add it to someone who only invoices inside Spain.
Does the app file modelo 349?
No. It calculates it when the profile includes those operations. It does not file the form.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.