VIES VAT Information Exchange System is a search engine that is used to find out if companies or professionals have a valid VAT number in operation within the EU by means of their tax identification number, with which they can make intra-community invoices with input VIES VAT between businessmen or professionals.
What is the ROI (Register of Intracommunity Operators)?
In order to work as an intra-community operator on a regular basis, that is to say, to be able to trade between companies and professionals in the European Union, you must register in the Register of Operators in the Community (ROI).
Upon registration, the trader will receive a VAT registration number (NIF-IVA). In this way, traders can carry out transactions according to the VIES value added tax standards, provided that their customers have also registered as intra-Community traders.
VIES or VAT
VIES also called VAT (Value Added Tax Information Exchange System) is a search engine through which you can check if the customers you want to work with are part of the ROI.
Registering in the ROI (Register of Intra-Community Operators)
To register in ROI and thus obtain NIF-VAT, the company must register for it has to present the model 036 in the Tax Agency .
In this census form, you must check box 582 and indicate the date on which you plan to issue the first invoice in the community in box 584.
This process will take approximately a few months from the date of filing the application.
Consult the VIES VAT census
VIES VAT is not a census of operators. As the European Commission points out on its website, it is in fact a search engine in which the “active” intra-Community operators are included.
In order to issue invoices in which VAT is not included, it is not enough that one part of the two companies is included in the ROI. Their customers should also be included.
That is why before applying the intra-community VAT rules, sellers should check with VIES to make sure that their customers are included in the Register of Intra-Community Operators.
There are two ways to find out if a company is included in the ROI.
Through the European Union website.
Through the AEAT website.
VIES only informs the operator if there is a valid VAT number for the operation. It does not provide further information.
When the company is not included in VIES
If after consulting VIES, the company does not prove that it has registered with a valid VAT-VAT number, the intra-community VAT rules set out above on the invoice so VAT will have to be charged on that invoice as normal.
Invoices must be invoiced as if they were operated in Spain, i.e. using the Spanish VAT rates for goods or service to the trading company that is the customer.