The modelo 349 is an informational return for intracommunity operations: purchases and sales of goods or services with companies in other EU countries. Nothing is paid with it; it only reports those operations.
The modelo 349 is the informational return where you tell the tax office about your operations with companies in other EU countries: who you invoiced without IVA and who you bought from within the Union. It goes hand in hand with IVA intracomunitario.
It carries no payment: it's purely informational. Its frequency (monthly, quarterly or annual) depends on the volume of intracommunity operations. To file it you need to be registered in the ROI and have a NIF-IVA.
If you invoice EU clients without IVA, the 349 is the return that records it. You pay nothing, but forgetting it is one of the slips that most catches the tax office's eye.
No. The modelo 349 is purely informational: it declares intracommunity operations (sales and purchases with EU companies). The IVA on those operations is handled by reverse charge, not paid with this return.
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