Identification to do business with other entrepreneurs within the EU:ROI, VIES, NIF-VAT and NVAT
A businessperson established in the territory of application of the Spanish VAT (mainland Spain and Balearic Islands) is obliged to obtain a VAT number, by registering in the ROI (Register of Intra-EU Operators), if they are going to carry out any of the following transactions:
Intra-EU supply of goods.
Intra-EU acquisitions of goods subject to tax, even if the goods which are the subject of such Intra-EU acquisitions are used in the conduct of business or professional activities abroad.
Transactions where they are the recipient of services supplied by businesspersons or professionals not established in the territory where VAT applies in respect of which they are taxable persons.
Provide services which, in accordance with the rules on localisation, are deemed to be supplied in the territory of another Member State when the taxable person is the customer.If the supplier only provides exempt services in other MSs or purchases exempt services in mainland Spain and the Balearic Islands, for the services provided or received, they are not obliged to obtain an Intra-EU operator number (VAT number) or to report them on Form 349.
In order to find out whether you are obliged to have a VAT number for the transaction you are going to carry out, you can access the "Service supply locator" and "Supply of goods locator", located within the "Locator", in the "VAT tools".
Inclusion in the Register of Intra-EU Operators (ROI) is requested by completing the registration or modification register declaration, Form 036:
Marking box 582 for registration request.
Stating the date planned for the first operation in box 584.
If theTax Agency has not replied within three months, the assignment of the requested number will be considered as denied.
If you wish to identify yourself in another Member State, you can consult the procedures for applying for the VAT number on the European Commission's website.To do so, select the document "Vademecum on VAT obligations" and the country in question.The information, available in English only, can be found under "VAT registration of foreign traders" in the "Related content" section of this page.
You can check the validity of the VAT number of a customer or a supplier from a Member State other than Spain in the VIES, in the Highlighted operations of this page.
To access the aforementioned consultation, you must have an electronic identification certificate or electronic DNI.
In addition to checking the VAT identification number, if the applicant identifies themselves with their VAT number, it is possible to use the reply to prove to the tax administration of a Member State that they have verified a VAT Number as of a certain date and that they have obtained a certain reply.
The exemption of the Intra-EU supply will only apply if the customer has communicated to the supplier a valid VAT number from a Member State other than Spain and the supplier reports the transaction on Form 349.Otherwise, the Intra-EU supply is subject to, and not exempt from, Spanish VAT in the territory where Spanish VAT applies.
If the supplier from another EU country other than Spain applies the exemption system, they will not have a VAT number.This system, which does not exist in Spanish legislation, is characterised by the fact that the businessperson whose sales do not exceed a certain threshold is exempt from VAT, and therefore does not charge VAT on their invoices.The Spanish acquirer does not have to settle the transaction as an Intra-EU acquisition in Spain as it is not subject to Spanish VAT.