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V1713-25 23 September 2025 · SG de Tributos Criterion in force
IVA · modelo 347

Tax obligation to file Model 347 depends on being a trader or professional for VAT purposes

A software programmer with a single client in Uruguay asks whether they must submit the annual declaration of operations with third parties (Model 347). The DGT determines that, by providing programming services, the individual qualifies as a trader or professional for VAT purposes and must comply with formal information obligations.

The question raised

Cuestión planteada Obligatoriedad o no de presentar la declaración anual de operaciones con terceras personas (modelo 347).

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