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  1. FAQ
  2. Your obligations as a freelancer
  3. Intra-Community Operators Registry (ROI)

Who has the obligation to be registered in the ROI?

Last updated: December 11, 2024

Every Spanish entrepreneur needs to obtain the NIF-VAT by registering with the ROI in the following cases:

  • If he/she buys or sells goods to another entrepreneur from another EU country.

  • If he/she provides services or receives them from another entrepreneur from another EU country.

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