What the intra-EU VAT number is
The intra-EU VAT number is a tax identifier that allows companies and self-employed individuals to operate within the European Union without paying VAT on each transaction. In Spain it is known as ROI and consists of the prefix ES followed by your NIF.
Thanks to this number, intra-Community supplies and acquisitions of goods and services are taxed under the reverse charge mechanism: VAT is settled in the buyer's country, not the seller's. This avoids double taxation and fraud within the single market.
Do not confuse the ROI with the NIF: the NIF identifies you nationally and the intra-EU VAT number enables you to operate between Member States. In many EU countries both coincide, but in Spain a specific registration is required.
When you need the intra-EU VAT number
Not all companies need it, but it is mandatory as soon as you carry out intra-Community operations. These are the most common situations:
Key points
- Selling goods or services to companies in other EU countries
- Buying goods or services from EU suppliers
- Providing or receiving services subject to the reverse charge
- Making distance sales that exceed the annual threshold of €10,000
- Operating with warehouses other than customs or special regimes
How to obtain it in Spain: registration in the ROI
To register in the Register of Intra-Community Operators you must submit form 036 (or 030 in the case of simplifications) ticking the corresponding box. You can do this at the time of your tax registration or add it later if you are already registered.
The process is free and the Tax Agency usually resolves it within a few days, although in practice the ROI is usually operational within one or two weeks. Once granted, your intra-EU VAT number will be ES followed by your NIF, and you will start submitting form 349 (recapitulative declaration of intra-Community operations).
If you are going to invoice other EU countries, remember that your invoices must include your ROI and your customer's, and be issued without VAT when they are intra-Community supplies of goods.
How to obtain it in other EU countries
Each country has its own procedure, but the concept is the same: a VAT identifier with a two-letter prefix. If you open a company in another Member State, the number is obtained together with the company's tax registration.
Key points
- Portugal: PT prefix, obtained with the registration of the LDA with the Autoridade Tributária
- France: FR prefix, TVA intracommunautaire number assigned when creating the SAS or SASU
- Germany: DE prefix, Umsatzsteuer-Identifikationsnummer (USt-IdNr.) after registering the GmbH
- Italy: IT prefix, partita IVA assigned when incorporating the SRL or SRLS
Validation in VIES
Before invoicing a European client without VAT, you must check that their intra-community VAT number is valid. The VIES system (VAT Information Exchange System) is the European Commission's official database for this validation.
If the number does not appear in VIES, you cannot apply the VAT exemption and will have to charge it on the invoice. Validation is free and immediate, and it is advisable to keep proof of each check in case the tax authority requests it.
Common mistakes when operating with the ROI
The most common mistake is invoicing without VAT to a client whose ROI is not validated in VIES, which can lead to an assessment for the uncharged VAT plus surcharges. Another frequent one is forgetting to file form 349 on time, with the corresponding penalty.
It is also common to confuse the ROI with the NIF when issuing invoices. If you operate with several EU countries, it is advisable to have an adviser review compliance with your formal obligations in each State.
