347 - Dec. Companies Report

The 347 - Declaring Companies report lists each company with a unique tax identification number that is included in the tax declaration. Information for companies that share a tax identification number is combined.

The report is for review only. You do not submit this report to the tax authority.

For each reporting company, the report lists the number of records of each type and the total amount of transactions for each record type. The report lists these record types:

Record Type

Transaction Total

Record Type A

Acquisitions over 3.005,06 euros

Record Type B

Sales over 3.005,06 euros

Record Type C

Payments over 300,51 euros to a third-party payee

Record Type D

Acquisitions over 3.005,06 euros by government companies that are not related to regular company activity

Record Type E

Government subsidies over 3.005,06 euros