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V0188-15 ·20 January 2015 ·consulta-vinculante Medium impact
Tax

UK service purchases without VAT NIF must be declared in form 347 if over €3,005.06

A company asked whether it should register or declare purchases of services from UK suppliers without VAT NIF. The DGT responds that since these transactions cannot be included in form 349 due to the absence of a VAT NIF, they must be declared in form 347 if they exceed the annual threshold of €3,005.06 per supplier.

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2015-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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