This work claims to identify the possible problems and limitations caused for the inclusion of the active filter function in a three phase PWM rectifier (PWM-VSR-C). Basically, the following topics are covered: the study of the PWM-VSR-C as a reactive power source, calculations of apparent power and dc bus voltage requirements, a study about the electric system around the PWM-VSR-C and the variation of the losses, due to the inclusion of the active filter function. Experimental work is included to validate the main results.