Who files this?
Only if you have transactions with EU businesses subject to reverse charge. Not required for EU individual clients or clients outside the EU (US, UK post-Brexit, etc.).
What does it declare?
Summary of services or goods supplied to EU businesses under reverse charge. The EU client self-accounts for VAT in their country. The app activates this automatically when your activity profile indicates EU B2B clients.
When is it due?
Same deadlines as 303. Quarterly if transactions do not exceed €50,000/quarter; monthly above that threshold.
In Autónomo Simple
Modelo 349 activates automatically in Autónomo Simple when your activity profile indicates EU business clients. The app detects reverse-charge invoices and groups the intra-EU transactions for the quarter.