The €3,005.06 applies separately to each direction, so one and the same counterparty can occupy two records, one per key.
Do you have to file it?
Yes
What this counterparty puts in it
Key B: €24,200.00
Last day to file
2 March 2026
Breakdown by operation key, threshold and separate record
Key B · sales to this counterparty during the yearpasses the threshold
€24,200.00
Persons and entities this counterparty adds to the summaryonce per record
1
Total annual amount reported
€24,200.00
Article 10 of the Order says «during the month of February», but 28 February 2026 is a non-working day, so article 30.5 of Act 39/2015 pushes the deadline to 2 March 2026. That is the date the tax agency's own calendar publishes.
This calculator does not strip out the nine excluded categories of article 33.2 (imports and exports, shipments to and from the Canaries, Ceuta and Melilla, operations with no invoice, exempt lettings by individuals, and anything already reported on another return). Take those amounts out before entering them.
Your quarterly breakdown can differ from your counterparty's and both be right: you record an issued invoice when you settle the tax, while your customer records it when they receive it and deduct it (article 35.1 and article 69.3 of the VAT Regulation).
Other amounts for this counterparty+
Amounts collected on behalf of members, cash, property transfers, and the two cases that remove the quarterly breakdown.
What filing late or wrong costs+
Nothing is paid on form 347; the only thing that costs money is getting it wrong. Articles 198 and 199 of the General Tax Act.
An indicative estimate based on the Regulation approved by Royal Decree 1065/2007 and on Order EHA/3012/2008. It is not tax advice and does not replace filing on the tax agency's electronic portal, which since 2022 is the only way: the paper form no longer exists.
Thresholds applied: €3,005.06 in general, €300.51 for amounts collected on behalf of third parties and €6,000.00 for cash.