Modelo 349: intra-community operations in 30 seconds.
If you sell to or buy from other EU countries (with an intra-community VAT number), you must declare those operations monthly or quarterly with Modelo 349. Cofactu aggregates the data from your intra-community invoices and expenses and files it with the AEAT via TGVI Online v2.8.
Via TGVI Online v2.8 (informational) · Confirmation CSV stored in the audit log
Frequency
Monthly if > €50,000/year, quarterly otherwise
Monthly: 20th of the following month. Quarterly: 20th of the month after the quarter (Q4 until January 30)
AEAT method
TGVI Online v2.8
Direct encrypted submission to the AEAT web service. No file download or manual upload.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 349?
- Businesses and self-employed with an intra-community VAT number (registered in ROI / VIES)
- Anyone making intra-community supplies of goods to EU customers with an EU VAT number
- Anyone acquiring goods or services from EU suppliers with an EU VAT number
- Monthly if the quarter's combined supplies + acquisitions exceed €50,000
The main boxes of Modelo 349
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| Key E | Intra-community supplies of goods | Sales of goods to EU customers with an EU VAT number. Detail per customer: VAT ID (with country prefix, e.g. FR, DE), name, amount. Cofactu aggregates this from invoices issued under the intra-community regime. |
| Key A | Intra-community acquisitions of goods | Purchases of goods from EU suppliers with an EU VAT number. Detail per supplier: VAT ID (with prefix), name, amount. Cofactu aggregates this from intra-community expenses. |
| Key S | Intra-community services rendered | Services rendered to EU customers with an EU VAT number (destination rule). Same structure: VAT ID + name + amount. Cofactu aggregates this from invoices issued marked as intra-community services. |
| Key I | Intra-community services acquired | Services received from EU suppliers with an EU VAT number (reverse charge). Same structure. Cofactu aggregates this from intra-community expenses marked as services. |
What Cofactu covers today for this model
Covered
- Key E (intra-community supplies of goods)
- Key A (intra-community acquisitions of goods)
- Key S (intra-community services rendered)
- Key I (intra-community services acquired)
- Intra-community VAT number validation against VIES before submitting
- Automatic tie-out with Modelo 303 (boxes 36-39 for deductible intra-community VAT)
- Monthly / quarterly periodicity (€50,000 threshold)
Not yet covered
- Triangular operations — keys M (triangular supply) and H (triangular acquisition)
- One-Stop Shop scheme (OSS / IOSS) — keys T/R/D/C, coming soon
- Call-off stock arrangements
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Expired certificate or no AEAT permissions to file the 349 via TGVI
- 4001 — Invalid intra-community VAT number (not in VIES) or missing country prefix
- 4002 — Amounts inconsistent with the 303 tie-out (keys A and I must also appear in Modelo 303 boxes 36-39)
- 5xxx — Incorrect TGVI Online v2.8 format
- VAT number without country prefix — intra-community VAT numbers MUST carry a prefix (FR12345678901, DE123456789, etc.)
- Goods vs. services confusion — keys E/A are goods, S/I are services. Cofactu flags the type when the customer/supplier is created
If you file Modelo 349, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 347
Transactions with third parties
See guide
Modelo 303
Quarterly VAT
See guide
Modelo 190
IRPF annual summary
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly or just download the file?
What happens if the AEAT rejects my 349?
Do I need a digital certificate?
What about my EU customers' VAT numbers — does Cofactu validate them?
When should I file monthly and when quarterly?
Does it cover triangular operations?
How does it tie out with the 303?
File your Modelo 349 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.