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V0204-15 20 January 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · declaración recapitulativa

Duty to declare in form 347 if operations with a French provider without VAT ID cannot be included in form 349

A Spanish business asks whether it must declare in form 347 operations with a French service provider lacking a VAT ID and thus unable to be included in form 349. The DGT responds that if the obligation to report in form 349 cannot be fulfilled due to circumstances beyond the declarant's control, the information must be included in form 347.

The question raised

Recapitulative statement of intra-Community transactions (Form 349).

The DGT's ruling

To avoid duplication in Form 347, the transaction must have been included in a different specific return and its content must be consistent. If the absence of the provider's VAT number prevents inclusion in Form 349, the information must be declared in Form 347. However, if the transactions do not exceed 3,005.06 euros annually, there is no obligation to declare in Form 347 or Form 349.

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