How to deregister from the ROI
When it makes sense and what happens next.
In a nutshell
- If you no longer sell to or buy from businesses in other EU countries, you can deregister from the ROI.
- It's reported to the Bizkaia Tax Office with form 036.
- If you close your activity, the ROI deregistration is included in closing the activity.
Being in the ROI costs nothing, but it means filing form 349 when you carry out intra-EU transactions. If you no longer do them, you can deregister.
When it makes sense
- You've stopped working with clients or suppliers in other EU countries.
- You registered for a one-off transaction that won't be repeated.
Think twice if you pay for European advertising or software. If you pay for Google Ads, Meta or software from European companies, after deregistering they'll start charging you VAT on those invoices.
What happens next
Your EU VAT number stops showing up in VIES and your European clients and suppliers can no longer invoice you without VAT. You can register again whenever you need to.
Frequently asked questions
If I close my activity, do I also have to do this deregistration?
No. When you close your activity you're also deregistered from the ROI.