The developments related to the model 347 corresponding to 2011 are as follows:
- Provision of information: quarterized. It will submit a single annual statement that the information on operations will be provided quarterly breakdown, except on the amounts collected in excess cash 6.000 euro continue to be provided annually.
- Temporary Assignment: amending proximate causation so that operations are considered produced in the period to be included in the registers of VAT. Homogenized and the period of assignment to the model 340.
- Deadline: March. (February from the statement 2012)
The statements of the model 347 for the year 2011 will be presented during the month of March 2012.
Recall that the operations are declared in the model 347 long as they pass annually the amount of 3.005,06 €, (300,51euros in the case of collections for third parties).