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V0050-15 12 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria de servicios

Intra-community service acquisitions without provider NIF must be declared in form 347 if exceeding €3,005.06

A company asks how to declare translation services from UK and Belgian providers lacking VAT NIF and not registered as intracommunity operators. The DGT responds that since they cannot be included in form 349, they must be declared in form 347 if exceeding the €3,005.06 threshold.

The question raised

Whether the transactions are considered an intra-Community acquisition of services carried out by the applicant and, where applicable, how they should be declared.

The DGT's ruling

Translation services provided by professionals not established in Spain are considered intra-Community acquisitions of services. If it is not possible to report these transactions in Form 349 due to the lack of the provider's Tax Identification Number, they must be included in the annual declaration of transactions with third parties (Form 347). However, if transactions with the same provider do not exceed 3,005.06 euros annually, there is no obligation to declare them in Form 347.

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