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A company asks how to declare commission services provided by French entrepreneurs without a VAT NIF or registration in the EU operator registry. The DGT responds that these transactions must be declared in form 347, as they cannot be included in form 349, if they exceed the threshold of €3,005.06.
Businesses dealing with non-EU commission agents must now declare transactions above €3,005.06 in form 347 instead of form 349.
The tax team reviews your specific situation.
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