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Form 347 must be filed in February

17/01/2023 | Resources for entities

One of the tax obligations that entities have during the month of February is the filing of form 347. What is form 347? It is an annual informative declaration that must be submitted by entities to report the operations (purchases, sales and subsidies) they have carried out with third parties. Who should submit it? All associations, foundations and cooperatives that have carried out any of the following operations: Annual purchases of more than 3,005.06 euros with the same supplier. Those operations that have been subject to other withholdings or taxes that have been declared in the…

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