What the ROI is and when you need it
The register for selling to or buying from businesses in other EU countries.
In a nutshell
- The ROI is the register of businesses and self-employed people who sell to or buy from businesses in other EU countries.
- Being in it gives you an EU VAT number (your NIF with ES in front) that shows up in VIES.
- Without it, your European clients and suppliers can't invoice you without VAT.
ROI stands for Registro de Operadores Intracomunitarios, the register of intra-EU operators. If you're going to do business with companies in other European Union countries, you'll need it.
What it's for
- Selling goods to businesses in other EU countries without charging them Spanish VAT.
- Buying from European businesses without them charging you their VAT.
- Providing services to European businesses or hiring theirs, such as advertising on Google or Meta.
How it works
When you register in the ROI, your NIF also becomes your EU VAT number, with ES in front. That number shows up in VIES, the European register where your clients and suppliers check that you're a business.
VIES takes a few days. The Tax Office registration is done the same day, but your number may take a few days to show up in VIES. We keep an eye on it and let you know when it's there.
When you need it
As soon as you're about to make your first transaction with a business in another EU country. If you only sell to private individuals, you usually don't need it.
Frequently asked questions
Do I have to file anything else if I'm in the ROI?
Yes. When you carry out intra-EU transactions, you file form 349, an information return listing those transactions.