Identification for conducting transactions with other businesses within the EU: ROI, VIES, VAT number and NVAT

Regarding VAT, it is important to know the essential requirements for doing business with other companies within the European Union (EU), such as obtaining a VAT number, registering in the VAT Information Exchange System (VIES), and validating VAT numbers through the VIES system, among other fundamental aspects.

As part of our tax advisory services, we would like to inform you about the essential requirements for doing business with other companies within the European Union (EU) for VAT purposes. Below is a summary of these requirements, including obtaining a VAT identification number (VAT ID), registering for the VAT Information Exchange System (VIES), and validating VAT numbers through the VIES system, among other key aspects.

Requirements to operate in the EU: ROI, VIES, VAT number and NVAT:

• Obligation to obtain a VAT number: If your company is established in the territory where Spanish VAT applies (peninsula and Balearic Islands) and you are going to carry out any of the following operations, you must register in the Register of Intra-Community Operators (ROI) using form 036:

1. Intra-Community supplies of goods.
2. Intra-community acquisitions of goods subject to tax.
3. Services received from businesses or professionals not established in Spain.
4. Provision of services performed in another Member State.

• VAT transaction locator and tools: You can check if you are required to have a VAT number for a specific transaction using the "Service provision locator" and "Goods delivery locator" available on the Tax Agency website.
• Procedure for applying for registration in the ROI:

1. Complete the census declaration for registration or modification, form 036.
2. Check box 582 to request registration in the ROI.
3. Enter the expected date for the first operation in box 584.

Attention. If the Tax Agency does not respond within three months, the VAT number application will be considered denied.

• Identification in other Member States: To identify yourself in another Member State, please refer to the document "Vademecum on VAT obligations" on the European Commission's website.
• VAT ID validation via VIES: Verify the validity of a customer's or supplier's VAT ID from another Member State using the VIES system. You will need an electronic identification certificate or electronic ID card to access it.
• Exemption conditions for intra-Community supplies: An intra-Community supply will be exempt if the customer has provided a valid VAT number from another Member State and the supplier reports the transaction on form 349. Otherwise, the supply will be subject to Spanish VAT.
• Franchise arrangements in other EU countries: If a supplier from another EU country operates under a franchise arrangement, they will not have a VAT identification number (NIF-IVA), and their sales will be exempt from VAT. The acquiring Spanish business will not be required to treat the transaction as an intra-Community acquisition in Spain.

For any further questions or assistance in managing your tax obligations, you can contact this professional office.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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