Skip to content
Back to index
V0188-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisiciones intracomunitarias de servicios

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.

The question raised

Obligation for United Kingdom companies invoicing Spanish companies to register.

The DGT's ruling

Intra-Community acquisitions of services must be included in the recapitulative statement (Form 349). If the absence of a Tax Identification Number (TIN) of the foreign provider prevents its inclusion in said form, the information must be declared in Form 347 for transactions with third parties. However, there is no obligation to declare in Form 347 if the transactions with each entity do not exceed 3,005.06 euros annually.

Free assessment and quote