Modelo 349: operations inside the European Union
If you work with businesses in other European Union countries, modelo 349 is the return for those operations. It is not modelo 303 and it is not modelo 347.
Which operations it covers
Modelo 349 reports intra-EU operations. VAT on those operations can be treated differently from domestic VAT. This page does not set rates or box numbers. Factura Fácil calculates modelo 349 when those operations fit your profile, from the invoices you record.
When it shows on the calendar
If your profile does not include this kind of operation, modelo 349 is not on your list. If it does, the app calculates the form and reminds you. It does not send it to the Tax Agency. You or your gestoría submit it. How you invoice those operations is in invoicing software for autónomos.
- It is calculated only when it fits your profile.
- It does not replace modelo 303.
- Factura Fácil does not file modelo 349.
Common questions
Does modelo 349 replace modelo 303?
No. Modelo 303 is the VAT self-assessment. Modelo 349 reports intra-EU operations, when it applies to you.
Does the app file modelo 349 if I mark an EU customer?
It classifies and calculates modelo 349 when the whole picture fits your profile. It does not file the return. Submission is on the Tax Agency site.
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.