What is Form 349?
Form 349 is Spain's intra-Community recapitulative statement. In practical terms, it is an information return used to help tax authorities match cross-border EU transactions between Member States.
Why Amazon sellers should care
Many Amazon sellers only think about sales, but Form 349 can also be triggered by intra-Community services received. In Amazon FBA, fees from Amazon Services Europe S.à r.l. in Luxembourg are one of the clearest examples.
Typical reporting keys
| Code | Indicative use | Amazon-style example |
|---|---|---|
| I | intra-Community acquisitions/services received | Amazon LU fees or commissions |
| E | intra-Community supplies/services provided | certain EU B2B sales or services depending on the case |
Filing frequency
The usual practical rule is quarterly, unless the threshold for monthly filing is exceeded. This is not a detail to improvise. A frequency error can trigger notices even when your amounts are otherwise correct.
What not to confuse
- Form 349 is not the same thing as Form 369.
- Form 349 does not replace Form 303.
- Not every EU transaction belongs in Form 349.
- Country alone is not enough; the transaction type also matters.
Frequently Asked Questions
Do Amazon Luxembourg fees belong in Form 349?
In many cases they do need to be reviewed for Form 349 because they are intra-Community services received.
Is Form 349 an OSS summary?
No. OSS is reported in Form 369. Form 349 serves a different information-matching function.
How does Form 349 connect with Form 303?
The same transaction can affect both: Form 303 for VAT self-assessment and Form 349 for intra-Community reporting.
FBAtax helps identify which EU transactions should appear in Form 349 and which should stay out, so OSS, B2B and intra-EU expense flows do not get mixed together.
