Register of Intra-community Operators
If you carry out transactions subject to VAT with other member states, this is your tax register.
Who should be part of this census?
The Register of intra-Community operators shall be made up of the persons or entities that have been assigned the tax identification number regulated for Value Added Tax purposes in Article 25 of these regulations and who are in any of the following situations:
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Persons or entities that are going to carry out intra-community deliveries or acquisitions of goods subject to this tax.
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Persons or entities mentioned in Article 14 of the Law 37/1992, dated 28 December, on Value Added Tax, when making intra-community acquisitions of goods subject to said tax. In this case, inclusion in this register will determine the assignment to the person or entity requesting the tax identification number regulated in Article 25 of this regulation. The circumstance that the persons or entities referred to in Article 14 of Law 37/1992, dated 28 December, on Value Added Tax, cease to be included in the Register of intra-community operators, because the intra-community acquisitions of goods that they make are not subject to tax in accordance with the provisions of the aforementioned provision, shall determine the automatic revocation of the specific tax identification number regulated in Article 25 of this regulation.
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Employers or professionals who are recipients of services supplied by employers or professionals not established in the territory of application of Value Added Tax with respect to which they are taxable persons.
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Employers or professionals providing services which, in accordance with the rules on localisation, are deemed to be supplied in the territory of another Member State where the taxable person is recipient of the same.
This register shall form part of the Register of Employers, Professionals and Withholders.