Below you will find a summary of what, who, how and when this measure affects.
What does it affect?
To the declaration in form 347 of services provided between Spain and Northern Ireland.
To the forms of presentation of model 347 (2021) onwards.
Who does it affect?
To taxpayers who provide or purchase services from a client or supplier in Northern Ireland.
To all taxpayers who submit form 347 (2021) and subsequent forms.
How does it affect?
Declaration of services operations with Northern Ireland:
The obligation to declare the provision or acquisition of services with Northern Ireland is established.
The identification of Northern Ireland in form 347 is included in the declared registry, within the field “NIF intra-community operator”:
Northern Ireland
XI
5, 9 or 12 alphanumeric characters.
Forms for filing Form 347 (2021) and following forms:
Presentation on magnetic media is eliminated.
Form 347 can be submitted either on paper or electronically via the Zegabidea platform.
When does it affect?
The regulations will come into force on 22/01/2022.
The first affected declaration 347 will be the one corresponding canadian biotechnology email list to the 2021 fiscal year to be submitted during the month of February 2022.
In short, this involves adapting Form 347 to allow the inclusion of services supplied/acquired with Northern Ireland and eliminating the magnetic medium as a form of presentation.
Foral Order 15/2022, of January 17, approving form 347 for the annual declaration of transactions with third parties and its forms of presentation.
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