Box 130. Register of intra-community operators (ROI) [Form 036]

Box 130 will be checked to request inclusion in the Register of intra-community operators when, once the census declaration of registration has been submitted, the circumstances that require it will occur, as provided for in article 3.3 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27.

VAT taxpayers who cease carrying out the activities subject to the tax, without this determining their deregistration from the Census of Businessmen, Professionals and Withholders, and persons or entities that during the previous 12 months have not made intra-Community deliveries or acquisitions of goods subject to VAT, or have not provided or been recipients of the services referred to in paragraphs c) and d) of article 3.3 of the aforementioned Regulation, must also submit a census modification declaration requesting deregistration from the Register of intra-Community operators (check box 130; (More information in section D Register of intra-Community operators, in chapter 6 of this guide)