Annual declaration of operations with third parties.
You must inform AEAT of all clients or suppliers you invoiced more than €3,005.06 (VAT included) during the year. The tax authority cross-references your filing with that of the counterparty.
Who must file?
The Modelo 347 must be filed by freelancers and companies that had operations with a single client or supplier exceeding €3,005.06 (VAT included) during the fiscal year.
- Businesses on the Immediate Information Supply (SII) regime — they already report all invoices in real time and are exempt from the 347.
- Those who only invoice individuals (B2C).
- Individuals in agriculture, livestock, or fishing under the objective estimation regime.
Which operations are included?
All economic operations (sales, purchases, services rendered and received) exceeding the €3,005.06 VAT-included threshold with the same counterparty during the year.
- Sales of goods and provision of services (clients).
- Purchases of goods and acquisition of services (suppliers).
- Non-refundable grants.
- Property rentals.
- VAT-exempt financial operations.
- Intra-EU operations declared in Modelo 349.
- Imports / exports declared at customs.
- Withholding operations declared in 190 or 180.
How the data is organised
Data is broken down quarterly within the annual form. For each counterparty you must provide:
The tax authority cross-references your Modelo 347 with the counterparty's. Significant discrepancies between what you declare and what they declare trigger a formal enquiry.
Filing window
Common mistakes
The €3,005.06 threshold applies to the total amount including VAT, not the taxable base. Always sum the gross.
If a supplier with a Spanish NIF exceeds the threshold, they must be declared even if domiciled abroad.
Negative invoices (returns, credit notes) subtract from the declared amount for that counterparty. Sum them with their sign.
Make sure the amount you declare matches what your client or supplier will declare — the tax authority cross-references both.
In Autónomo Simple
Autónomo Simple doesn't file Modelo 347 directly. But it preps the ground so filling it in at AEAT takes minutes.
Per-client operations breakdown grouped by quarter, ready to copy into the AEAT form.
The filter shows at a glance which clients exceed the €3,005.06 threshold for the year.
Download the data as CSV and use it as the basis for filling the AEAT form.