ROI is the Spanish acronym for "Intra-Community Operators Registry", the census that includes all professionals and entrepreneurs who carry out operations with other professionals and entrepreneurs from another member state of the European Union (EU).
The main benefit of being part of this census -also known as VIES (VAT Information Exchange System)- is to be able to issue VAT-exempt invoices for intra-community work.
There is only one requirement for this: the counterparty (both sender and receptor) must also be registered in the ROI.
Who has the obligation to be registered in the ROI?
Every Spanish autónomo needs to obtain the NIF-VAT by registering with the ROI in the following cases:
- If they buy or sell goods to another entrepreneur from another EU country.
- If they provide services or receives them from another entrepreneur from another EU country.
How can I register in the ROI?
By filling Model 036 you will be registered in this census as an intra community operator. Once the application has been submitted to Hacienda using this form, Hacienda will be in charge of resolving the application. The Administration has up to three months to resolve it. If after these three months you cannot see your registration in the census and Hacienda has not answered you, it will be considered rejected.
Obtaining the VAT number as an autónomo
In case your application is favorable, Hacienda will assign you a NIF-IVA (it will be your DNI/NIE with the letters ES in front) that you will have to inform to your intracommunity suppliers or to inform in your issued invoices when your client is intra-community.
Briefly, the VAT, NIF VAT number, or NIF-IVA, as it is commonly known, will be your identification number in any type of intra-community operation. Your tax identification number when working within the EU.
Occasionally, Hacienda may require additional information before designating you as an intra-community operator. Should you receive a notification regarding this matter, you'll have up to 10 days to respond and provide the requested details.
What if I am not registered in the ROI but I want to invoice an EU customer or vice versa?
If your application has not been accepted, is in process or simply has not been processed, you will have to invoice your European customers with Spanish VAT. Likewise, your European suppliers will also issue their invoices with their internal VAT.
In order to invoice correctly, you must make sure that your customer is registered in the ROI before issuing the invoice with the VAT exemption, since if the invoice is issued incorrectly, the legal responsible for this error will be the issuer of the invoice, therefore, you.
You can check your ROI registration status through the VIES website as well as check if your customer or supplier is registered in the ROI.
What tax obligations do I have when I am registered in the ROI?
All your intra-community operations must be reported through the Model 349 of intra-community operations and they must also match in the Model 303 (VAT).
This is an informative report and it is only submitted if in the quarter there have been intra community operations.