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The consultant asks whether transport services linked to exports outside the EU must be declared in Model 347 if exceeding 3,005.06 euros per recipient. The DGT confirms that such services must be included if the amount exceeds this threshold per recipient.
Question posed: Whether these operations must be included in the annual declaration of transactions with third parties (Form 347) when they exceed the amount of 3,005.06 euros during the calendar year in question.
Goods transport services directly related to exports outside the European Union must be included in the annual declaration of transactions with third parties (Form 347) provided that, in aggregate and for each recipient, they exceed the amount of 3,005.06 euros during the calendar year. This is because such operations are not among those excluded from the duty to declare pursuant to Article 33.2 of the RGAT.
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