Build the Modelo 349 EC Sales List into AEAT XML

Skill: Convert intra-EU transaction records into the Modelo 349 presentation XML

Region: Spain (España) Category: VAT — IVA (Modelo 349, declaración recapitulativa de operaciones intracomunitarias) Does: Takes a period's intra-EU supplies and acquisitions of goods and services and produces the AEAT Modelo 349 presentation XML — one Declarado row per counterparty and operation key (clave de operación) carrying the VIES NIF-IVA and the importe, plus rectificaciones — the EC Sales List that reconciles with the Modelo 303 intracom boxes. Standard: AEAT Modelo 349 — declaración recapitulativa (Orden EHA/769/2010 y modificaciones; presentación telemática XML por Servicio Web / formulario)

This XML is the telematic presentation body of the Modelo 349 recapitulative statement, not a standalone document deposited anywhere. The AI builds and totals the rows; the taxpayer must validate each counterparty's NIF-IVA against VIES, confirm the period and clave, and submit through the AEAT Sede Electrónica with an electronic certificate. Element names and the period regime depend on the active design — verify against the current diseño de registro del Modelo 349 before sending.

When this applies

• Any taxpayer who performs intra-Community operations (entregas/adquisiciones de bienes, prestaciones/adquisiciones de servicios B2B, ventas en consigna, operaciones triangulares, ventas a distancia) must file the Modelo 349 listing each EU counterparty by their VIES VAT number.
• Period: monthly as a rule; quarterly if intra-EU supplies of goods did not exceed €50,000 in the quarter or the four previous quarters; annual only in the limited legacy cases. Deadline: by the 20th of the following month/quarter (4T and December by 30 January).
• This is informative — it carries no payment. The amounts must reconcile with the Modelo 303 intra-EU boxes and the SII ledgers.
• Excluded: domestic operations, exports/imports to non-EU (those are exportaciones/DUA, not 349), and B2C distance sales declared under the OSS/IOSS one-stop-shop (Modelo 369) rather than the 349 M/H legacy keys.

Filing procedure

1. Read the source. Accept a VAT ledger export, the SII intra-EU aggregates, an invoice CSV/JSON, or pasted totals. Identify each intra-EU operation: counterparty country + NIF-IVA, the operation type, the period amount, and whether it is a correction.
2. Extract fields. For each counterparty + clave combination capture: counterparty name, NIF comunitario (country prefix + number), clave de operación, and the period importe. For rectificaciones also capture the original period (ejercicio + periodo) and the original declared amount. Missing or unverifiable NIF-IVA → ask, do not guess.
3. Normalize. Aggregate all invoices for the same counterparty + same clave into a single row (one Declarado per counterparty/clave). Amounts in EUR, integer or 2-decimal per the design (dot decimal, no thousands separator). NIF-IVA uppercased, country prefix kept (e.g. FR, DE).
4. Classify the clave. Map each operation to its clave de operación (E, A, T, S, I, M, H…) using the code table.
5. Build the rows. Emit one RegistroDeclarado per counterparty/clave; emit RegistroRectificacion rows for corrections to prior periods.
6. Total and reconcile. Sum the importes into the resumen; reconcile entregas (E) with Modelo 303 box for entregas intracomunitarias and adquisiciones (A) with the intracom acquisition boxes. Validate against the checklist.

Source → Modelo 349 field map

Every required output field appears above. Repeat Declarado once per counterparty/clave and Rectificacion once per corrected prior-period row.

Document structure

Modelo349
├── Declarante                         (header — once per declaration)
│   ├── NIFDeclarante
│   ├── NombreRazon
│   ├── Ejercicio                      (yyyy)
│   ├── Periodo                        (01–12 | 1T–4T | 0A annual)
│   └── Telefono / PersonaContacto     (optional)
├── Declarados                         (current-period operations)
│   └── Declarado                      (one per counterparty + clave, repeatable)
│       ├── NIFOperadorIntracomunitario  (country prefix + VIES number)
│       ├── NombreRazon
│       ├── ClaveOperacion             (E, A, T, S, I, M, H…)
│       └── BaseImponible
├── Rectificaciones                    (corrections to prior periods, optional)
│   └── Rectificacion                  (repeatable)
│       ├── NIFOperadorIntracomunitario
│       ├── NombreRazon
│       ├── ClaveOperacion
│       ├── EjercicioRectificado
│       ├── PeriodoRectificado
│       ├── BaseImponible              (new amount)
│       └── BaseImponibleAnterior      (previously declared)
└── Resumen
    ├── NumeroOperadores               (count of Declarado rows)
    └── ImporteOperaciones             (Σ BaseImponible)

A row may also carry OperacionIntracomTriangular to flag a triangular operation. Distance-sale keys M/H are legacy and largely superseded by the OSS (Modelo 369) for B2C.

Code tables

Clave de operación

Periodo

NIF comunitario (country prefix examples)

Each NIFOperadorIntracomunitario is the country prefix immediately followed by the national VAT number, validated against VIES.

Calculation rules

• Row aggregation: sum every invoice for the same counterparty + same clave into one BaseImponible for the period (do not list invoices individually).
• Resumen/ImporteOperaciones = Σ of all Declarado/BaseImponible across rows, 2 decimals.
• Resumen/NumeroOperadores = count of Declarado rows (each distinct counterparty/clave).
• Rectificación: the row carries the corrected total in BaseImponible and the previously declared total in BaseImponibleAnterior; the net effect is BaseImponible − BaseImponibleAnterior.
• 303 reconciliation: Σ clave E should equal the Modelo 303 entregas intracomunitarias de bienes y servicios box; Σ clave A should equal the adquisiciones intracomunitarias base (303 box 10/group); Σ S / I reconcile with the corresponding service boxes. Flag any divergence.
• Amounts in EUR, dot decimal, 2dp, no thousands separator. Never copy a printed total — recompute every sum.

Worked example (end-to-end)

Input — March 2026 intra-EU operations (pasted)

Declarante: Comercial Ejemplo SL   NIF: B12345678
Ejercicio 2026, periodo 03 (mensual)

Operaciones del periodo:
  - Venta de mercaderías a MAISON DUPONT (FR, NIF FR40123456789): 2 facturas, 12.000,00 € + 8.000,00 €  → entrega intracom de bienes
  - Compra de componentes a BAUTEILE GMBH (DE, NIF DE811234567): 1 factura 5.000,00 €  → adquisición intracom de bienes
  - Servicios de consultoría prestados a ROSSI SRL (IT, NIF IT12345670017): 3.000,00 €  → prestación intracom de servicios

Rectificación de febrero 2026:
  - MAISON DUPONT (FR40123456789), clave E: declarado 10.000,00 €, importe correcto 9.000,00 €

After extraction + normalization (intermediate)

Declarado rows (aggregated by counterparty + clave):
  FR40123456789  MAISON DUPONT   clave E   12000.00 + 8000.00 = 20000.00
  DE811234567    BAUTEILE GMBH   clave A   5000.00
  IT12345670017  ROSSI SRL       clave S   3000.00

Rectificacion rows:
  FR40123456789  MAISON DUPONT   clave E   ejercicio 2026 periodo 02
                 BaseImponible 9000.00 / BaseImponibleAnterior 10000.00

Resumen: NumeroOperadores = 3 ; ImporteOperaciones = 20000.00 + 5000.00 + 3000.00 = 28000.00

Output — Modelo 349 presentation XML

<?xml version="1.0" encoding="UTF-8"?>
<Modelo349>
  <Declarante>
    <NIFDeclarante>B12345678</NIFDeclarante>
    <NombreRazon>Comercial Ejemplo SL</NombreRazon>
    <Ejercicio>2026</Ejercicio>
    <Periodo>03</Periodo>
  </Declarante>
  <Declarados>
    <Declarado>
      <NIFOperadorIntracomunitario>FR40123456789</NIFOperadorIntracomunitario>
      <NombreRazon>MAISON DUPONT</NombreRazon>
      <ClaveOperacion>E</ClaveOperacion>
      <BaseImponible>20000.00</BaseImponible>
    </Declarado>
    <Declarado>
      <NIFOperadorIntracomunitario>DE811234567</NIFOperadorIntracomunitario>
      <NombreRazon>BAUTEILE GMBH</NombreRazon>
      <ClaveOperacion>A</ClaveOperacion>
      <BaseImponible>5000.00</BaseImponible>
    </Declarado>
    <Declarado>
      <NIFOperadorIntracomunitario>IT12345670017</NIFOperadorIntracomunitario>
      <NombreRazon>ROSSI SRL</NombreRazon>
      <ClaveOperacion>S</ClaveOperacion>
      <BaseImponible>3000.00</BaseImponible>
    </Declarado>
  </Declarados>
  <Rectificaciones>
    <Rectificacion>
      <NIFOperadorIntracomunitario>FR40123456789</NIFOperadorIntracomunitario>
      <NombreRazon>MAISON DUPONT</NombreRazon>
      <ClaveOperacion>E</ClaveOperacion>
      <EjercicioRectificado>2026</EjercicioRectificado>
      <PeriodoRectificado>02</PeriodoRectificado>
      <BaseImponible>9000.00</BaseImponible>
      <BaseImponibleAnterior>10000.00</BaseImponibleAnterior>
    </Rectificacion>
  </Rectificaciones>
  <Resumen>
    <NumeroOperadores>3</NumeroOperadores>
    <ImporteOperaciones>28000.00</ImporteOperaciones>
  </Resumen>
</Modelo349>

Normalisations shown: the two MAISON DUPONT invoices aggregated into one E row (12000.00 + 8000.00 = 20000.00); amounts 12.000,00 € → 12000.00 (dot decimal, 2dp); NIF-IVA kept with country prefix (FR40123456789); operation types mapped to claves (E, A, S); the February correction emitted as a Rectificacion carrying the new total 9000.00 and the prior 10000.00; resumen recomputed (NumeroOperadores = 3, ImporteOperaciones = 28000.00). Clave E total (20000.00) reconciles with the Modelo 303 entregas intracomunitarias box; clave A (5000.00) with the adquisiciones intracom box.

Validation checklist

• All counterparties and amounts extracted; AI asked about anything missing or ambiguous (no invented NIF-IVA or importes)
• Every NIFOperadorIntracomunitario carries the country prefix and is validated against VIES
• One Declarado row per counterparty + clave; multiple invoices aggregated into a single BaseImponible
• ClaveOperacion is a valid key (E, A, T, S, I, M, H, R, D, C) matching the operation type
• Periodo correct (01–12 monthly, 1T–4T quarterly only if intra-EU goods ≤ €50,000) and Ejercicio is yyyy
• Rectificaciones carry both BaseImponible (new) and BaseImponibleAnterior (prior) plus the original ejercicio/periodo
• Resumen/NumeroOperadores = row count; Resumen/ImporteOperaciones = Σ BaseImponible (recomputed)
• Clave E/A/S/I totals reconcile with the matching Modelo 303 intra-EU boxes and the SII ledgers
• B2C distance sales routed to OSS (Modelo 369), not legacy M/H, where applicable
• Amounts in EUR, dot decimal, 2dp, no thousands separator; XML well-formed against the current diseño de registro
• Filed by the 20th of the following period (30 January for 4T / December) before submission

Last updated: 2026-06-13 — verify the current Modelo 349 diseño de registro, clave de operación list, and period thresholds against the AEAT specification before use.