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Spanish form 347 calculator

Check whether you have to file Spanish form 347, which customers and suppliers go in it, under which key and in which quarter, and when it is actually due this year.

The €3,005.06 applies separately to each direction, so one and the same counterparty can occupy two records, one per key.

Sales to this counterparty during the year, VAT included (key B) · net of same-year returns and discounts
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 record1
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.

1

What form 347 is, and why nothing is paid with it

Form 347 is an informative return: once a year it lists every person or entity you did more than €3,005.06 of business with during the calendar year. It settles no tax, computes no liability and moves no money in either direction. It is the only one of the eight forms in this block that does not. Its purpose is cross-checking: the tax agency receives your list and your customer’s and compares the two. That is why the question almost everyone arrives with is not how much, but whether you have to file it and who has to appear in it.

2

The first question is whether you are excluded, not how much you invoiced

Article 32 takes five groups out of the form, and the largest of them today is the one least often mentioned: anyone required to keep their VAT registers through the tax agency portal, that is the Immediate Supply of Information. That covers large companies, groups of entities and everyone in the monthly-refund register, because their settlement period is the calendar month (article 62.6 of the VAT Regulation, which refers to the whole of article 71.3). If your invoices already reach the tax agency one by one, there is nothing left to summarise in February. Also outside are anyone operating in Spain with no seat or permanent establishment here, and anyone on flat-rate income tax combined with the simplified, agricultural or equivalence-surcharge VAT regime, though that last one with an important caveat: they still report the operations they issue an invoice for.

3

The €3,005.06 figure is not what almost every page says it is

Article 33.1 sets the limit "in respect of another person or entity" and "during the calendar year", with VAT inside it (article 34.2.a), and adds a sentence that changes everything: supplies and acquisitions "shall be computed separately". The annex to the Order confirms it from the other side, giving key A and key B each their own "over €3,005.06". The consequence is counterintuitive and this calculator applies it: if you sell one customer €2,000 and buy €2,000 from them, you have done €4,000 of business together and report nothing, because neither key reaches the figure. And if you sell them €10,000 and buy €20,000, that customer appears TWICE in your return, once per key, and counts twice in the summary.

4

The threshold is measured in absolute value, so a year of refunds can be reportable

The annual amount is net of returns, discounts, rebates, operations voided in the year and taxable-base adjustments for non-payment (articles 34.4 and 35.2). What is compared against €3,005.06 is the absolute value of that result. The tax agency settles this with two of its own worked examples in its FAQ, and both are counterintuitive: a €4,000 sale cancelled out by a taxable-base adjustment in the same year gives an annual amount of zero and nothing is reported; whereas a €4,000 refund received in a year with no sales at all gives an annual amount of minus €4,000, passes the threshold in absolute value and is reported, with a minus sign. The file design has a sign field precisely for that.

5

The breakdown is quarterly, except in three cases where it is annual

Since the 2014 return the information is supplied broken down by quarter. There are three exceptions and all three sit in article 33.1: cash receipts, which are always annual; anyone applying the special cash-basis regime and also anyone who is the recipient of operations under it; and communities of owners and social-purpose entities. Under the cash-basis regime the operation is additionally reported twice, once on the general accrual rule of article 75 of the VAT Act and once on the accrual of article 163 terdecies, which is why that case has fields of its own.

6

Why your figure and your supplier’s can differ and both be right

This is the highest-intent question on the whole subject and almost nobody answers it. Article 35.1 does not allocate the operation by invoice date or by payment date, but to the period in which the invoice MUST be recorded in the register under article 69 of the VAT Regulation. And that article sets two different clocks: issued invoices are recorded by the time the corresponding tax is settled, while received invoices are recorded in the order they arrive and within the settlement period in which the deduction is taken. A March invoice your customer receives on 30 April sits in your first quarter and in their second. Both returns are correct and they do not match. The tax agency states this expressly and illustrates it with names and figures in its own FAQ.

7

When it is really due, and the four days almost nobody knows about

Article 10 of the Order says "during the month of February each year", which is where the "up to 28 February" repeated by almost every page comes from. But when the last day of February falls on a Saturday or Sunday, article 30.5 of Act 39/2015 pushes the deadline to the next working day, so form 347 for 2025 is due on Monday 2 March 2026 and the one for 2026 will be due on 1 March 2027. On top of that, article 10 refers to article 17.2 of Order HAP/2194/2013: where a technical problem prevents filing over the internet within the deadline, filing may take place during the four following natural days. It is the only extension this form has, and it is conditional on that failure.

8

The only thing that costs money on form 347 is getting it wrong

Since nothing is paid, there is no late-payment surcharge: there is a penalty. Article 198.1 of the General Tax Act sets €20 for each item or set of items referring to one and the same person or entity that should have been included, with a €300 minimum and a €20,000 maximum. If you file late on your own initiative, without the tax agency having asked, article 198.2 halves the penalty and both limits too, so it is €10 per person with a €150 minimum and a €10,000 maximum. And if you file with inexact data, article 199.5 applies between 0.5 % and 2 % of the amount reported incorrectly according to its weight against what should have been reported, with a €500 minimum. That last one doubles for repeated commission; the article 198 one does not, because article 199.6 does not reach it.

9

What this calculator does not do

It does not strip out the nine categories of excluded operations in article 33.2 for you: imports and exports, shipments between the mainland or the Balearics and the Canaries, Ceuta and Melilla, operations with no invoicing duty, exempt lettings by individuals outside any activity, free supplies that are not subject to VAT, stamped documents and, in general, anything already reported on another periodic return with coincident content. It also does not cover keys E, F and G, which are public-administration subsidies and the two travel-agency cases. The amounts you enter must already be cleaned up; the result is an indicative estimate and filing happens on the tax agency portal, which since 2022 is the only possible route because the paper form no longer exists.

Worked example

Example: a firm invoices a customer €6,050 including VAT each quarter and buys €1,210 from that same customer each quarter. Sales add up to €24,200 for the year and pass €3,005.06, so that customer goes in under key B for €24,200, with €6,050 in each of the four quarters. Purchases add up to €4,840 and also pass the threshold, so the SAME customer goes in again under key A for €4,840. In the summary they count as two related persons, not one, and contribute €29,040 to the total. If the firm also lets them an office, that letting is flagged with an "X" and reported again in a separate property record with the cadastral reference, even though its amount already sits inside key B. And if the customer paid €7,000 in cash during the year, those €7,000 go in their own field as an annual figure, never by quarter. The return for 2025 is filed up to 2 March 2026. Failing to file it with 12 counterparties that should have appeared would cost 12 × €20 = €240 under article 198.1, raised to the €300 minimum; filing it late of your own accord would be €120, raised to the €150 minimum.

Frequently asked questions

What is Spanish form 347 and what is it for?
It is the annual informative return of operations with third parties. It lists every customer, supplier or entity you passed €3,005.06 of operations with during the calendar year, with the total amount and its quarterly breakdown. It settles no tax and nothing is paid: its purpose is to let the tax agency cross-check your list against the other side’s. It is governed by articles 31 to 35 of the Regulation approved by Royal Decree 1065/2007, and the form itself is approved by Order EHA/3012/2008.
Who does not have to file form 347?
Article 32 excludes five groups: anyone operating in Spain with no seat, permanent establishment or tax domicile here; anyone on flat-rate income tax combined with the simplified, agricultural or equivalence-surcharge VAT regime, except for the operations they invoice; anyone who has not passed €3,005.06 with anybody, or €300.51 in the case of amounts collected on behalf of members; anyone whose operations are all non-reportable; and anyone keeping their VAT registers through the tax agency portal, that is the SII, which includes everyone in the monthly-refund register.
Do purchases and sales add up towards the €3,005.06?
No. Article 33.1 says supplies and acquisitions "shall be computed separately", and the annex to the Order gives key A and key B each their own threshold. If you sell a customer €2,000 and buy €2,000 from them, neither key reaches €3,005.06 and you do not report them, even though the joint business is €4,000. Conversely, if both keys pass the threshold, that counterparty appears twice in your return and counts twice in the summary.
Does the form 347 amount include VAT?
Yes. Article 34.2.a) reports "the total amount of the consideration, including the VAT charged or borne". That is an important difference from forms 303 and 390, which work with taxable bases: an invoice of €1,000 plus €210 of VAT contributes €1,210 to form 347 and €1,000 to the form 303 base. This is why the totals of the two forms never match and do not have to.
When is form 347 filed?
Article 10 of the Order says "during the month of February each year" in respect of the previous calendar year’s operations. When the last day of February falls on a Saturday or Sunday, article 30.5 of Act 39/2015 pushes the deadline to the next working day: form 347 for 2025 is due on Monday 2 March 2026, exactly as the tax agency’s own taxpayer calendar shows. If a technical failure prevents filing over the internet, article 17.2 of Order HAP/2194/2013 allows filing during the four following natural days.
What if my figure does not match my supplier’s?
That can be perfectly normal. Article 35.1 allocates the operation to the period in which the invoice must be recorded in the register, and article 69 of the VAT Regulation sets two different clocks: an issued invoice is recorded when the tax is settled, a received one in the order it arrives and within the period in which it is deducted. A March invoice received on 30 April sits in the issuer’s first quarter and the recipient’s second. The tax agency expressly accepts this and illustrates it with an example in its FAQ, so a quarterly discrepancy is not in itself an error to correct.
Can a negative amount be reported?
Yes, and more often than you would think. The threshold is measured on the absolute value of the annual amount, which is net of returns, discounts and taxable-base adjustments made in the same year. A €4,000 refund received in a year with no sales gives an annual amount of minus €4,000, passes €3,005.06 in absolute value and is reported with a minus sign. The file design has a sign field for exactly that.
What is the penalty for not filing form 347, or filing it wrong?
Since nothing is paid there is no surcharge, there is a penalty. Not filing costs €20 for each item or set of items referring to one and the same person or entity, with a €300 minimum and a €20,000 maximum (article 198.1 of the General Tax Act). Filing late on your own initiative halves the penalty and both limits: €10 per person, €150 minimum and €10,000 maximum. Filing with inexact data is penalised at between 0.5 % and 2 % of the amount reported incorrectly, according to its weight against what should have been reported, with a €500 minimum, and that amount doubles for repeated commission.
How do you correct a form 347 already filed?
With two different boxes that do different things, per the tax agency’s instructions. A supplementary return adds operations that were completely omitted from another return for the same year, and the two coexist. A replacement return annuls and completely replaces the earlier one, and is the route where the data was inexact or wrong. In both cases you must state the thirteen-digit identifying number of the earlier return.
Is there anything new in this year’s form 347?
Yes. Order HAC/1431/2025 of 3 December created the "BDNS call number" field at positions 300 to 305 of the reported-party record, to identify in the National Subsidy Database the aid granted by public administrations that is reported under key E. Its final provision makes it applicable for the first time to form 347 for 2025, the one filed in early 2026, so it mainly affects public bodies as filers.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: