Does your company operate with EU clients or suppliers...
and you still don't have the ROI?
Without the Register of Intra-Community Operators, your company cannot apply the IVA exemption on its operations with other EU countries. At Asesoría Orihuela Costa we handle the registration and all the obligations it entails within a complete tax advisory service for companies.
What is the Register of Intra-Community Operators (ROI)?
The ROI is the tax authority register that identifies Spanish companies and self-employed workers that carry out commercial operations with other European Union countries. Without being registered in it, your company cannot apply the IVA exemption on its intra-Community sales or receive invoices without IVA from European suppliers.
When is it mandatory to register in the ROI?
Registration in the ROI is mandatory when your company is going to carry out intra-Community supplies or acquisitions of goods, provide services to companies in other EU member states, or receive services from European suppliers subject to the reverse charge rule.
Registration is requested through Modelo 036, ticking the box corresponding to the ROI. The tax authorities may take between one and three months to validate the registration and assign the intra-Community operator number (the NIF preceded by ES), so it is advisable to request it before starting operations with the EU.
What tax obligations does being registered in the ROI entail?
Once registered in the ROI, your company is required to file Modelo 349, the recapitulative declaration of intra-Community operations, on a monthly or quarterly basis depending on the volume of operations. This form informs the tax authorities of all transactions carried out with other intra-Community operators in the EU.
In addition, intra-Community operations must be correctly reflected in the periodic IVA (Modelo 303) declarations and in the annual summary Modelo 390. Incorrect management of these obligations can lead to cross-checks between the tax administrations of different countries.
Over 20 years managing intra-Community operations for companies
We process your ROI registration, Modelo 349 and all tax obligations with the EU within a complete tax service for your company.
How we manage the ROI and intra-Community operations at Asesoría Orihuela Costa
What does managing the ROI include for your company?
Correctly managing intra-Community operations goes far beyond requesting registration in the ROI. It involves coordinating several tax obligations that must match one another and be filed within the correct deadlines:
- ROI registration through Modelo 036: We process the application for registration in the Register of Intra-Community Operators, correctly managing your company's tax register so that it can operate with the EU without IVA from the very first moment.
- Filing of Modelo 349: We manage the recapitulative declaration of intra-Community operations with the frequency that applies to your company, making sure that all the data matches your invoices and Modelo 303.
At Asesoría Orihuela Costa we coordinate the ROI, Modelo 349 and the rest of your taxation within a complete tax advisory service for companies. If your company operates with the EU and does not yet have everything correctly managed, now is the time to regularise it.
Why companies that operate with the EU need to manage their ROI well
Registering in the ROI is not the end of the process, it is the beginning. Once your company is registered as an intra-Community operator, it takes on periodic tax obligations that must be managed precisely to avoid inconsistencies between the data your company declares and that declared by your European clients and suppliers.
The tax authorities automatically cross-check the information in Modelo 349 with the records of the tax administrations of other EU member states. Any difference between what your company declares and what your European counterpart declares can generate a request that halts operations and creates unnecessary costs.
At Asesoría Orihuela Costa we manage all intra-Community obligations within a complete tax advisory service for companies, coordinating the ROI, Modelo 349 and IVA so that everything matches from the start.
What happens if your company operates with the EU without being registered in the ROI?
Operating with companies from other EU countries without being registered in the ROI has direct tax consequences that affect both your company and your operations:
Regularising the situation as soon as possible avoids accumulated problems. At Asesoría Orihuela Costa we process the ROI registration and review previous operations to minimise any outstanding tax risk.
Does your company operate with the EU and need to manage its ROI?
Become a client of Asesoría Orihuela Costa and we will manage the ROI, Modelo 349 and all your business taxation in a complete and ongoing way.