{"id":5815,"date":"2022-01-10T18:53:08","date_gmt":"2022-01-10T18:53:08","guid":{"rendered":"https:\/\/www.mercuryabogados.com\/en\/?p=5815"},"modified":"2022-01-10T19:00:33","modified_gmt":"2022-01-10T19:00:33","slug":"anual-vat-declaration-with-third-parties-347-application-form","status":"publish","type":"post","link":"https:\/\/www.mercuryabogados.com\/en\/anual-vat-declaration-with-third-parties-347-application-form\/","title":{"rendered":"Anual VAT declaration with third parties \u2013 347 application form"},"content":{"rendered":"
\n\t\t\t\t\t\t\t

\n\t\t\t\t\t\tAnual VAT Declaration with third parties \t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\t347 APPLICATION FORM\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n<\/div><\/div>
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<\/div><\/div><\/div>
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\n\t\t\t\t\t\tWHEN, HOW AND WHO MUST DECLARE IT \t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n<\/div><\/div>
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Form 347 of the AEAT is the anual VAT declaration of operations with third parties presented by both natural and legal entities.<\/strong><\/p>\n

It is an informative model from the AEAT that applies to all natural and legal persons<\/strong>, who in the development of business or professional activities exceed an annual turnover volume<\/strong>. One of the fundamental reasons is that the AEAT can carry out the data matching and check the correlation between declared operations and those subjects described above.<\/p>\n<\/div>\n<\/div><\/div>

\n\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\u00bfWHO IS OBLIGED TO PRESENT IT?\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n<\/div><\/div>
\n
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This VAT model must be submitted by any natural or legal person that has exceeded 3,005.06 euros of invoicing with any supplier or client<\/strong>. When calculating the amount to be declared, it would correspond to the calendar year.<\/p>\n<\/div>\n<\/div><\/div>

\n
\n\t

Example: if in November 2021 we have invoiced \u20ac 2,500; but in January 2022 we invoiced \u20ac 1,000\u20ac.<\/p>\n

<\/i><\/span><\/strong>\u00a0Year 2021: we would not need to present.<\/p>\n

<\/i><\/span><\/strong>\u00a0Year 2022: we would only present depending on the final invoicing figure achieved by the end of year (if above 3K).<\/p>\n

\n<\/p><\/div>\n<\/div><\/div><\/div>

\n\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\u00bfHOW WE MUST FULLFIL AND SUBMIT?\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n<\/div><\/div>
\n
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The presentation of this informative declaration to the AEAT would be carried out by filling in form 347<\/strong>.<\/p>\n

Before filling in the 347 form, it is recommended to send a letter to our client or supplier with whom we have had a volume greater than 3,005.06 euros, to ensure that we are declaring the same figures<\/strong> and in the correct period.<\/p>\n

In case of difference in figures, the date of issue of the invoice must always be taken into account, for its correct temporary allocation.<\/p>\n

When filling in the model, we must take into account which are the operations whose invoices would be subject to:<\/p>\n

<\/i><\/span><\/strong>\u00a0Goods and services deliveries and acquisitions<\/strong>.<\/p>\n

<\/i><\/span><\/strong>\u00a0Real estate<\/strong> operations.<\/p>\n

<\/i><\/span><\/strong>\u00a0Non-refundable grants and aid<\/strong>.<\/p>\n

<\/i><\/span><\/strong>\u00a0Operations with insurance companies.<\/strong><\/p>\n

<\/i><\/span><\/strong>\u00a0Pre-payments<\/strong> from clients and suppliers.<\/p>\n

<\/i><\/span><\/strong>\u00a0Leases<\/strong> not subject to withholding.<\/p>\n<\/div>\n<\/div><\/div>

\n\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\u00bfWHEN WE MUST SUBMIT THE ANUAL VAT DECLARATION?\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n<\/div><\/div>
\n
\n\t

The deadline in 2022 will fo the the 1st of February to 28th february<\/strong>.<\/p>\n

The form must be presented via AEAT website link<\/strong>, by signing with either of an electronic signature, digital certificate or PIN code.<\/strong><\/p>\n<\/div>\n<\/div><\/div><\/div>

\n
\n\t

However, it is highly advisable to trust the service of an expert<\/a> for the presentation of this anual VAT declaration and any other tax liability derived from it.<\/p>\n

Bear in mind that the fine derived from a no-presentation could range from a minimum of 300 euros to a maximum of 20,000 euros<\/strong>. The calculation is at a rate of 20 euros for each piece of information or data set referring to a person or entity in accordance with articles 93 and 94 of the LGT.<\/p>\n

Do not hesitate to contact our law firm in Marbella<\/strong> if you have any questions regarding the calculation of 347 VAT form. Or at the time of buying a property, our team of expert lawyers in Marbella will be happy to advise you and carry out all the relevant procedures for your property purchase\/sale.<\/p><\/blockquote>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

Form 347 of the AEAT is the annual declaration of operations with third parties presented by both natural and legal entities. Do not hesitate to contact our law firm in Marbella if you have any questions regarding the calculation of 347 VAT form.<\/p>\n","protected":false},"author":4,"featured_media":5830,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87,66],"tags":[95,93,131,132,130,96,82],"class_list":["post-5815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercury-law-office-in-marbella","category-tax-law-in-marbella","tag-english-speaking-lawyer-in-marbella","tag-lawyer-in-marbella","tag-model-303","tag-model-347","tag-quarterly-vat","tag-spanish-law-firm","tag-taxes-marbella"],"yoast_head":"\nAnual VAT declaration with third parties \u2013 347 application form<\/title>\n<meta name=\"description\" content=\"Mercury Abogados in Marbella provides legal advice on the Costa del Sol. 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