Taxera
Flag of SpainEC Sales List SpainRequired, monthly or quarterlyLast reviewed October 2026

EC Sales List in Spain: Modelo 349 explained

Businesses in Spain report their intra-EU operations to the Tax Agency in the modelo 349, monthly or quarterly.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Recapitulative statement of intra-EU operations, form 349 (modelo 349)

Who must report

Businesses that carry out intra-EU operations. Whether you file monthly or quarterly depends on the amounts involved.

How it works

Collect intra-EU sales from the ERP for the period → Check customer VAT numbers and transaction types → Reconcile to the VAT return → Review and approve → File through the official channel

Key dates for Spain

  1. 1 to 20 of the next month
    Monthly filing. July can be filed in August and in the first 20 days of September
  2. 1 to 30 January
    Monthly filing for December, and quarterly filing for the last quarter
  3. 1 to 20 of the month after the quarter
    Quarterly filing
  4. Technical problems
    If online filing is not possible, the filing can be made within four calendar days after the deadline ends

What the report contains

The statement lists the intra-EU operations of the period by counterparty VAT number and the type of operation.

What your ERP has to deliver

Taxera needs your intra-EU sales by customer VAT number, customer country, amount and type of supply (goods, services or triangular), per company code and period. The totals must agree with the matching lines of the VAT return.

The process, step by step

ERP data
Taxera: intra-EU sales by customer VAT number
Reconciliation to the VAT return
List ready to file

Practical insights

  • The windows open on the 1st, so teams can file early once the VAT data is closed.
  • Keep the statement consistent with the modelo 303 for the same period.

Common pitfalls

  • Forgetting the July exception and the longer December window.
  • Treating the technical-problem allowance as a normal extension.

Linked obligations in Spain

VAT returns: the list must agree with the return for the same period
Intrastat: goods movements built from the same data

EC Sales List Spain: questions, answered

Official sources

Keep this guide

Download the Spain EC Sales List guide as a PDF. It has the same content as this page.

More EC Sales List guides

All EC Sales List countriesEC Sales List GermanyEC Sales List FranceEC Sales List the NetherlandsEC Sales List PolandAll countries in the Tax Tracker

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