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V0769-15 9 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisiciones intracomunitarias de servicios

Commissioning services from non-EU taxpayers must be declared in form 347 if exceeding €3,005.06

A company asks how to declare commission services provided by French entrepreneurs without a VAT NIF or registration in the EU operator registry. The DGT responds that these transactions must be declared in form 347, as they cannot be included in form 349, if they exceed the threshold of €3,005.06.

The question raised

Tax treatment of said transactions.

The DGT's ruling

If intra-Community acquisitions of services cannot be included in the recapitulative statement (Form 349) due to exogenous circumstances, such as the lack of a VAT identification number of the provider, they must be declared in Form 347. However, if transactions with the same third party do not exceed 3,005.06 euros annually, there is no obligation to declare them in Form 347.

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