ROI and VIES registration in Spain
Guidance for businesses and international clients
Spain’s ROI is the register of intra-Community operators; VIES is the EU system used to check VAT-number validity. A Spanish NIF or a positive VIES result does not, by itself, decide how every invoice is taxed.
Why a Spanish NIF may not appear in VIES
A company can have a valid Spanish NIF without being registered for intra-EU transactions. The commonly used term CIF is an older name for company tax identification; it does not establish ROI status.
If the planned activity requires it, apply to Spain’s tax authority for ROI inclusion through the appropriate census procedure. The authority can request evidence of the activity and intended transactions. There is no guaranteed approval date or universal requirement for an in-person inspection.
Who needs registration?
Businesses carrying out qualifying intra-EU goods transactions or providing or receiving certain cross-border business services may need an NIF-IVA and ROI inclusion. Review the transaction, the parties and the VAT territory before applying.
The Canary Islands, Ceuta and Melilla are outside the Spanish VAT territory. Their transactions need a separate analysis; their tax treatment should not be inferred from a mainland example.
Goods exemptions and services follow different rules
An intra-Community goods supply can be exempt when the legal conditions are met, including transport to another Member State, the customer’s appropriate valid VAT number and the required reporting. Keep evidence of the movement and validate the counterparty.
For many B2B services, place-of-supply and reverse-charge rules determine treatment instead. Exceptions apply. Do not describe all transactions between two VIES-listed businesses as VAT-exempt: domestic sales, consumers and special transactions can follow different rules.
Apply, validate and maintain the records
Registration is only the starting point. Review changes in the activity and current validity; adding ES to an NIF does not create an approved intra-EU VAT number.
- Confirm the legal entity, tax identification, actual activity and intended intra-EU transactions.
- Prepare the census application and supporting evidence, and respond to any information request.
- Check the result in VIES and retain dated validation evidence where relevant.
- Apply the correct invoice treatment and submit the applicable VAT returns and recapitulative statements, including form 349 where required.
Frequently asked questions
Are all invoices between VIES-registered businesses free of VAT?
No. Goods, services, domestic transactions and special rules must be assessed separately. Registration alone is insufficient.
Can an application remain pending while we issue invoices?
The actual transaction still needs the correct tax treatment. Do not assume an application is approved or an exemption applies merely because registration has been requested.
Tell us what your business needs
Share the planned activity, countries involved and any deadlines. We will confirm the information needed, the service scope and a case-specific quotation.
Contact our teamRelated services
Official sources
Sources are published in the issuing organisation’s language.
General information. Requirements depend on the activity, documents and applicable rules.