Model 347

Invoicing above 3,000.00 euro

Model 347 for professionals is an annual declaration that must be submitted in certain situations. Firstly, it is an informative declaration only for clients = professionals to whom you have invoiced more than €3,000 on an annual basis - in fact, it is yet another means of increasing control among professionals.

If you submit your invoices correctly and pay the taxes on them, you would think you are fine. But if the other party does not and there is an audit, there is a problem. You would therefore have to write to your customers to ask them whether they have correctly submitted the invoices you have issued. If your customers are foreigners, this is already practically difficult to check by the tax authorities and yourself.

If the clients are active in Spain, then in many cases you can only hope that they have done it correctly. If you ask them and they say it is ok, then you just have to assume that they are telling the truth, until there is an inspection of course.