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V2001-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Transactions with individuals exceeding €3,005.06 must be reported in Form 347 if they are not simplified invoices

A dental clinic in the Canary Islands enquired whether transactions with individuals exceeding €3,005.06 per year should be included in Form 347. The Directorate General for Taxes (DGT) ruled that they must be reported, provided the recipient is identified on the invoice and it is not a simplified invoice.

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2021-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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