Skip to content
Back to index
V0189-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisiciones intracomunitarias de servicios

UK professionals without NIF: services purchases over €3,005.06 must be declared in form 347

A company asks whether purchases of UK professionals' services without NIF must be declared in form 349. The DGT responds that, as they cannot be included in form 349, such information must be declared in form 347 if the threshold of €3,005.06 is exceeded.

The question raised

Place of performance of the operations. Declaration of Intra-Community operations (Form 349)

The DGT's ruling

The acquisition of services from professionals not established in the territory to which the tax applies is considered an intra-Community acquisition. If the absence of a VAT identification number of the provider prevents its inclusion in the recapitulative statement (Form 349), the information must be declared in Form 347. However, if the operations with each entity do not exceed 3,005.06 euros annually, there is no obligation to declare in Form 347.

Free assessment and quote