TAXES IN SPAIN. THE ROI (REGISTRO DE OPERADORES INTRACOMUNITARIOS)
A company or a person, a self-employee (“autónomo”), who issues or receives invoices of other countries of the European Union should apply its Register of intra-Community operators (ROI).
Why should I request the ROI?
For two reasons:
In case you issue invoices to clients with VAT number in another EU country, that could be without Spanish VAT due of VAT location rules.
In case you receive invoice from other EU countries, in order to avoid receiving VAT of these countries. If you haven´t got the Spanish VAT number you can receive these invoices with a VAT of another country that is not directly deductible in Spain. Instead of it, you should use the reverse-charge mechanism, without cost for you in VAT in most of the cases, received the invoice without VAT.
How can I register at the ROI?
You can register submitting the form 036 (“declaración censal”) to the Spanish Tax office (“Agencia Tributaria”). For the companies it is compulsory to do it through the website www.agenciatributaria.es, with digital certificate. For “autónomos” it is also better to do it this way, although you can do it in paper and register it in one of the offices of the Agencia Tributaria.
How long does it take to get it?
If it is a company with several years of activity IN Spain or a Spaniard or a foreign person living in Spain for years, usually the register is quite immediate. However in some cases of foreigners or new companies, specially if there are foreign shareholders or directors of the company, the Tax office can start an audit to check the activity of the autónomo or the company, to verify that the address of the activity and that there is a real activity (employees, premises) and that it is not an “empty-box”. Eg companies with address in a business center or without employees could have problems to get the ROI.
Will I have another Tax Identification Number after being included in the ROI?
Yes, you will have the VAT number for the EU, that will be the same Tax Identification Number in Spain, the NIF, but with ES before the NIF.
How can I check it a VAT number is registered in the ROI?
Through this website VIES – Trámites – Sede Electrónica – Agencia Tributaria you should be able to check it.
If you have any questions about the Spanish ROI you can contact us at jose@asesoriagarcialopez.es