A Spanish Company Operations in the European Union

Today, it is quite common that the companies want to extend your business to the international level. However, it is important to know the legal proceedings to be taken prior to the internationalization of an enterprise in the field of the European Union.

If a Spanish company, want to operate with other companies located in countries of the European Union, it is essential to register the company in the register of intra-Community operators (ROI) and get the number of intra-Community tax identification, that the company will be identified in the legal traffic.

How to register the company in the register of intra-Community operators?

To register the company in the ROI, the first thing to do is to study the request before the tax agency, upon presentation of the corresponding census Declaration (model 036).

Once the application is filed, the tax agency will make effective enrollment in an approximate period of 2 to 3 months (depending on each administration).

Request for information?

In the majority of cases, prior to the granting of the intra-Community VAT, the Administration tends to ask for the following information:

  1. That the company can prove that he carried out or will carry out operations in other countries of the European Union, through invoices, proforma invoices, etc…
  2. Society has an effective domicile of administrative management. In this case an agency agent tax may appear in person at the fiscal domicile of the society, to request information concerning enrollment in the ROI.

Operations prior to enrolling in the ROI?

In certain cases the applicant firm, is forced (by different circumstances) to carry out intra-Community transactions prior to registration. These cases should occur in model 349 (ratio of intra-Community transactions), although the company is not registered in the ROI / VIES.

If this occurs the Agency tax, proceed to grant the registration more easily.

What happens if the company has not carried out intra-Community transactions, prior to the application?

If society did not make preflight request, it must provide proof through invoice proforma, receipts, or other valid means, which will make them. Otherwise the tax agency can not grant discharge in the ROI.

What is the VIES?

The VIES is a record at European level of all operators who have a intra-Community VAT. This information is provided by the European Commission.

Is the intra-Community VAT the same as the EORI number?

It is not the same. The EORI is a number of customs registry for companies that carry out imports or exports, i.e., operations outside the EU. The EORI number must always be linked to the NIF of the society.

It is essential to have good advice on everything related to the operations carried out outside the TAI (territory of application of the tax) in relation to the VAT. Since the absence of good advice may cause us serious inflation or unnecessary steps.

If the company is not registered in the ROI, operations will be taxed with IVA, and we would have to request the refund to the tax administration of the country of origin. Such a claim could only be made occasionally, there is the obligation of the community to have the company registered in the register of intra-Community operators.

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