BASQUE COUNTRY AND NAVARRE: Prepare the declaration of transactions with third parties

If during the year 2025 your company carried out transactions with any customer or supplier for an amount exceeding 3, 005. 06 euros in total (including VAT) and is not registered in the Immediate Supply of Information system, remember that you must submit model 347, in the Basque Country, and model F-50, in Navarre.

Submission deadline

From February 1st to the 28th of the same month. This year, since February 28th is a Saturday, the declaration can be submitted until March 2nd.

Issues to consider

✓ This model is used by the Tax Office to cross-reference data, so that what your company declares as purchases or sales to a specific supplier or customer matches what they declare as sales or purchases to your company. Therefore, it is important to fill it out correctly.

✓ For these purposes, be aware that you should not include those transactions for which the Tax Office already has information through other declarations. This happens, for example, with transactions subject to withholding.

If you are required to submit model 347/F-50, you have until the next 2-3-2026 to do so.