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EC Sales List 
In Spain, a company is required to report to the Spanish tax authorities aggregated sales and acquisitions within the European Union. This declaration, form 349, can be created on an annual or quarterly basis. The report takes into account both vendors and customers.
The report only considers those customers and vendors whose field VAT registration code is maintained.
To create an EC sales list, use the report RFASLD11B. For more information, see the report documentation.
See also:
EU Single Market and
VAT Processing
