What is the Register of Intra-Community Operators (ROI)?
Posted: Sat Jan 25, 2025 5:58 am
The Register of Intra-Community Operators (ROI) is a mandatory tax registry for companies that carry out transactions within the European Union.
This registration allows companies to operate under the intra-community VAT regime and obtain a valid VAT number (Tax Identification Number for VAT).
The ROI is essential to facilitate borderless trade within the EU by ensuring that transactions are properly documented and that European tax regulations are complied with. The connection between the ROI and the VIES lies in the fact that both systems are interrelated to ensure the correct application and verification of VAT numbers in intra-EU transactions.
What do VIES and NIF-IVA and VAT have in common?
VIES, VAT-ID and IVA have in common that they are related to the value added tax (VAT) system in commercial transactions within the European Union:
VIES (VAT Information Exchange System) is a database that allows tax authorities in EU countries to check the validity of companies' VAT numbers.
The NIF-IVA (Tax Identification Number-VAT) is the VAT number assigned to a company or professional in Spain to carry out intra-community operations.
VAT (Value Added Tax) is the tax that taxes intra-community commercial operations.
The purpose of intra-community VAT is to allow companies to carry out sales transactions between EU countries without having to pay VAT, provided that both the seller and the buyer are registered in the VIES system.
To find out what your VAT number (or NIF-IVA) is, you must argentina email list register with the ROI through the Spanish Tax Agency. Once registered, you will be assigned a NIF that begins with "ES" followed by your NIF.
The VAT number and the VAT are considered identical because they both refer to the same tax identification number used for intra-community transactions within the EU. They are simply different ways of referring to the same concept.
Validity and renewal of the VIES number
The VIES number does not have a defined validity or expiry date, but remains active as long as the company or economic operator:
maintain its intra-community activity;
is registered in the Register of Intra-Community Operators (ROI).
However, there are some cases in which it may be necessary to renew or update the VIES number. If there is a change in the company's data, such as the name, tax address or others, it must be reported to the Tax Agency so that it can update the VIES register. This way, problems can be avoided when invoicing and carrying out intra-community operations.
If the company stops carrying out intra-community operations, it must notify the Tax Agency so that it can cancel the VIES number. This is important to avoid tax problems and keep the registry up to date.
If a company that was previously registered in the ROI and had a VIES number resumes its intra-community activity, it must notify the Tax Agency. In this case, the previously assigned VIES number will be reactivated.
This registration allows companies to operate under the intra-community VAT regime and obtain a valid VAT number (Tax Identification Number for VAT).
The ROI is essential to facilitate borderless trade within the EU by ensuring that transactions are properly documented and that European tax regulations are complied with. The connection between the ROI and the VIES lies in the fact that both systems are interrelated to ensure the correct application and verification of VAT numbers in intra-EU transactions.
What do VIES and NIF-IVA and VAT have in common?
VIES, VAT-ID and IVA have in common that they are related to the value added tax (VAT) system in commercial transactions within the European Union:
VIES (VAT Information Exchange System) is a database that allows tax authorities in EU countries to check the validity of companies' VAT numbers.
The NIF-IVA (Tax Identification Number-VAT) is the VAT number assigned to a company or professional in Spain to carry out intra-community operations.
VAT (Value Added Tax) is the tax that taxes intra-community commercial operations.
The purpose of intra-community VAT is to allow companies to carry out sales transactions between EU countries without having to pay VAT, provided that both the seller and the buyer are registered in the VIES system.
To find out what your VAT number (or NIF-IVA) is, you must argentina email list register with the ROI through the Spanish Tax Agency. Once registered, you will be assigned a NIF that begins with "ES" followed by your NIF.
The VAT number and the VAT are considered identical because they both refer to the same tax identification number used for intra-community transactions within the EU. They are simply different ways of referring to the same concept.
Validity and renewal of the VIES number
The VIES number does not have a defined validity or expiry date, but remains active as long as the company or economic operator:
maintain its intra-community activity;
is registered in the Register of Intra-Community Operators (ROI).
However, there are some cases in which it may be necessary to renew or update the VIES number. If there is a change in the company's data, such as the name, tax address or others, it must be reported to the Tax Agency so that it can update the VIES register. This way, problems can be avoided when invoicing and carrying out intra-community operations.
If the company stops carrying out intra-community operations, it must notify the Tax Agency so that it can cancel the VIES number. This is important to avoid tax problems and keep the registry up to date.
If a company that was previously registered in the ROI and had a VIES number resumes its intra-community activity, it must notify the Tax Agency. In this case, the previously assigned VIES number will be reactivated.