You can review the official instructions provided by the Tax Agency to understand how to fill in Form 347 (the annual declaration of operations with third parties). This is one of the forms that give Hacienda the most information about your activity, so it is crucial to do it correctly. We highly recommend seeking the advice of tax specialists who are experts in this matter or filing it with our support.

What is Form 347?

Form 347 is the annual informative declaration of operations with third parties. It is filed every year and allows the tax authorities to cross-reference information on economic transactions between suppliers and customers.

Operations that, as a whole, have an amount higher than 3,005.06 euros must be declared in this form. This includes:

• Grants and non-refundable aid.
• Transactions with insurance companies.
• Advances from customers and suppliers.
• Leases not subject to withholding tax.
• Deliveries and acquisitions of goods and services (whether subject to and not exempt from VAT, or not subject/exempt from VAT).
• Real estate transactions.

Who is required to file it?

Tax Form 347 must be filed by both self-employed individuals and companies (public or private) that, during their professional or business activity, invoice transactions for an amount greater than 3,005.06€ per year with another party, regardless of their nature.

Form 347 is filed by both suppliers and customers so that the Administration can cross-check the data and validate that the declared information matches on both ends.

Exclusions from filing Form 347:

• Those who carry out business or professional activities in Spain without having the headquarters of their economic activity in Spanish territory (and entities under the tax income allocation regime constituted abroad, without a presence in Spanish territory).
• Those who are obliged to keep VAT registration books through the AEAT electronic office via the Immediate Supply of Information System (SII).
• Those who have not carried out operations that, in total with respect to another person or entity, exceed the amount of 3,005.06€ during the calendar year (or 300.51€ when they carry out collections on behalf of third parties).
• When only transactions not subject to the duty of declaration have been carried out exclusively.
• All those obliged to report operations included in the VAT registration books (with specific exceptions under article 36 of Royal Decree 1065/2007).
• Individuals and entities in the tax income allocation regime in the IRPF (for activities taxed in objective estimation/modules) and in the simplified special VAT regimes, or agriculture, livestock, and fishing.

What is the deadline for filing Form 347?

The deadline is the month of February. The filing period is strictly between February 1st and the last day of February each year.

What is declared in this model?

The amount you must declare on Form 347 is the total amount collected or paid in each operation, including VAT. You must declare all operations exceeding 3,005.06€ per year, except:

• Transactions carried out by entities of a social nature.
• Leases of goods exempt from Value Added Tax (VAT) carried out by individuals or entities without legal personality.
• Transactions carried out free of charge, where no invoice is issued, or where the recipient is not identified on the invoice.

How is it submitted?

The presentation is entirely digital. You can submit this form online directly through the Tax Agency’s Electronic Headquarters by using their interactive “Web Form” (Formulario Web) or by uploading a file generated by your accounting software.

Remember that to submit it, you need to identify yourself using a recognized Digital Certificate, DNI-e, or the Cl@ve PIN system.

Note: When January ends and you have finished your annual summary taxes, your obligations are not over! Form 347 awaits in February. For many self-employed workers, this tax is decisive because the Treasury uses it as a primary tool against fraud by crossing your data with that of your suppliers to ensure the amounts match.

⚠️ IMPORTANT NOTICE / DISCLAIMER: The downloadable PDF provided on this page is an older version and is no longer valid for official submission. The Spanish Tax Agency (AEAT) has strictly eliminated paper filings for Form 347. This form must be completed and submitted exclusively online through their Electronic Headquarters. We provide this outdated document solely for informational purposes and as a visual reference of the data required.