Modelo 347: transactions with third parties in 30 seconds.
The annual summary of customers and suppliers with whom you have invoiced more than 3,005.06 € during the year. Cofactu aggregates the data from your issued invoices and expenses, validates tax IDs, and files it with the AEAT directly via TGVI Online v2.8.
Via TGVI Online v2.8 (informational) · Confirmation CSV stored in the audit log
Frequency
Annual
From February 1 to 28/29 of the year following the tax year (may vary depending on the call)
AEAT method
TGVI Online v2.8
Direct encrypted submission to the AEAT web service. No file download or manual upload.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 347?
- Any taxpayer with customers or suppliers with whom they have transacted > 3,005.06 € (VAT included) during the tax year
- Companies and self-employed under the General VAT Regime
- Excluded: transactions already reported in other informational forms (180, 184, 190, 193, 296, 349)
- Excluded: intra-community transactions (go on the 349) and exports (not included)
The main boxes of Modelo 347
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| Key A | Acquisitions of goods and services (suppliers) | Breakdown by supplier: tax ID, name, annual amount (sum of the year's expenses to that supplier). Only those > 3,005.06 € are included. Cofactu aggregates this from the Expenses module. |
| Key B | Supplies of goods and services (customers) | Breakdown by customer: tax ID, name, annual amount (sum of the year's issued invoices to that customer). Only those > 3,005.06 € are included. Cofactu aggregates this from Issued Invoices. |
| Quarterly breakdown | Amounts per quarter per counterparty | Each record must be broken down by quarter (Q1/Q2/Q3/Q4). Cofactu calculates this automatically from the date of each invoice/expense. |
| Cash payments | Cash payments > 6,000 € | Specific marker for cash payments exceeding 6,000 € to the same person during the tax year. A very niche case. |
What Cofactu covers today for this model
Covered
- Key A (suppliers with purchases > 3,005.06 €)
- Key B (customers with sales > 3,005.06 €)
- Automatic quarterly breakdown from invoice/expense date
- Pre-validation of tax IDs against the AEAT registry (warns of invalid tax IDs before submitting)
- Automatic filtering of transactions already reported on the 349 (no duplicates)
- Direct filing via TGVI Online v2.8 with the official CSV
Not yet covered
- Key C (collections on behalf of third parties)
- Key D (real estate transactions / leases subject to specific reporting)
- Keys E/F/G and the leased-property registry
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Certificate expired or lacking AEAT permissions to file the 347 via TGVI
- 4001 — Invalid customer/supplier tax ID or not found in the AEAT registry
- 4002 — Declared amount does not match the cross-check the AEAT runs against the other side (the counterparty declared a different figure)
- 5xxx — Incorrect TGVI Online v2.8 format
- 347 vs 349 confusion — intra-community transactions do NOT go on the 347, they go on the 349
- Missing tax ID or identification details for a customer/supplier in the registry
If you file Modelo 347, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 349
Intra-EU transactions
See guide
Modelo 303
Quarterly VAT
See guide
Modelo 190
IRPF annual summary
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly or just download the file?
What happens if the AEAT rejects my 347?
Do I need a digital certificate?
What about intra-community transactions?
What if the AEAT says the counterparty declared a different amount?
Does it cover keys C/D/E (real estate transactions)?
What about cash payments > 6,000 €?
File your Modelo 347 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.