Monthly, quarterly or annual
Modelo 349 reports intra-EU operations. The frequency is not the same for everyone. It can be monthly, quarterly or annual, depending on the amounts and what the census says.
The census and the amounts set it
There is not one rhythm. Someone with intra-EU operations checks the census and that year’s rule for whether the month, the quarter or the year applies. This page does not publish euro thresholds. Copying the modelo 303 calendar does not state your frequency.
- It can be monthly, quarterly or annual.
- It depends on the amounts and the census.
- The modelo 303 calendar does not set modelo 349.
The app calculates it when the profile includes them
Factura Fácil calculates modelo 349 when the profile includes intra-EU operations. It can show you the figure. It does not file the form. You or your gestoría submit it on the Tax Agency site, on the frequency that applies to you.
Common questions
Is modelo 349 always quarterly?
No. It can be monthly, quarterly or annual, depending on the amounts and the census. This page does not set thresholds.
Does the app file modelo 349?
No. It calculates it if the profile includes intra-EU operations. It does not file it.
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.