VIES – Registro Operadores Intracomunitarios – ROI.
Many Foreign companies are still facing the issue of Spanish customers’ VAT numbers not being registered in the VIES.
Although retroactive entry into the VIES (VAT Information Exchange System) cannot be requested, the effective date will be the date the Modelo 036 is submitted to the Spanish Tax Agency (Agencia Tributaria).
Before authorizing entry into the VIES, the Spanish Tax Agency conducts checks to verify whether the company requesting registration is genuinely operational and whether the activity it intends to carry out in Spain requires registration in this system.
The verification period can, in theory, last several months, but the usual time frame is about one month. However, if the verification is positive, as expected, the company will be considered registered in the VIES for all purposes from the date of the formal application.
Steps for opening a VAT number in Spain:
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Submit Form 036 to the Spanish Tax Agency (Agencia Tributaria). This form must be signed by the company’s Administrator (or Managing Director, if there is a Board of Directors), and a photocopy of the Italian Identity Card or Italian Passport of the person signing the form must be attached (this is only to verify the signature on the form).
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Submit a certificate from the Italian Chamber of Commerce confirming the appointment or authorization to act on behalf of the company for dealings with tax authorities, public institutions, or similar entities. The certificate or notarial deed must have the “Apostille” stamp from The Hague (Hague Convention of October 5, 1965), to be valid as a public document in Spain.
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Request entry into the VIES (VAT Information Exchange System – Registro de Operadores Intracomunitarios, ROI).
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Once the VAT number is granted, you can apply for an electronic signature, which will allow the company to submit tax returns related to its activities.
