Form 349: your EU transactions

Form 349: your transactions with businesses in the EU. We explain what it is, who files it and when.

Form 349 is the list of the businesses in other EU countries you work with: your clients and your suppliers, and for how much. It's for information only: you pay nothing.

For each business, its EU VAT number, the transaction code and the amount excluding VAT. Code S, if you provide it with a service; code I, if it provides one to you; and there are others for goods.

An example. Laura is a graphic designer. From January to March she invoices an agency in Portugal for 1,500 euros, without VAT, and pays 100 euros for advertising to a social network in Ireland. Both go in her April form 349. She pays nothing.

Who files it? Anyone who provides services to EU businesses or receives them, or sells or buys goods with them, under any VAT scheme. You don't file it in periods without transactions, with businesses outside the EU, or with private individuals.

When? With the deadlines of form 303: by the 20th of April, July and October, and the 30th of January. If you sell over 50,000 euros to the EU in a quarter, every month.

With Abaq, you upload your invoices, including the EU ones, we prepare your 349 with your 303, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.