Once registered in the ROI, the Tax Agency will assign a Tax Identification Number (NIF-IVA) to the company or self-employed person, which will be the VIES number.
The VIES consultation can be done in two main ways. First, through the official website of the European Commission , where you can check the validity of the VAT number of any company within the EU.
The second option is to do it through the Spanish Tax Agency . The Agency offers a self-check option to obtain details about the name and address associated with a VIES number.
What is the Register of Intra-Community Operators (ROI)?
The Register of Intra-Community Operators (ROI) is a mandatory list of south korea cell phone number tax registry for companies that carry out transactions within the European Union.
This registration allows companies to operate under the intra-community VAT regime and obtain a valid VAT number (Tax Identification Number for VAT).
The ROI is essential to facilitate borderless trade within the EU by ensuring that transactions are properly documented and that European tax regulations are complied with. The connection between the ROI and the VIES lies in the fact that both systems are interrelated to ensure the correct application and verification of VAT numbers in intra-EU transactions.
VIES, VAT-ID and IVA have in common that they are related to the value added tax (VAT) system in commercial transactions within the European Union:
VIES (VAT Information Exchange System) is a database that allows tax authorities in EU countries to check the validity of companies' VAT numbers.
The NIF-IVA (Tax Identification Number-VAT) is the VAT number assigned to a company or professional in Spain to carry out intra-community operations.
VAT (Value Added Tax) is the tax that taxes intra-community commercial operations.
The purpose of intra-community VAT is to allow companies to carry out sales transactions between EU countries without having to pay VAT, provided that both the seller and the buyer are registered in the VIES system.
To find out what your VAT number (or NIF-IVA) is, you must register with the ROI through the Spanish Tax Agency. Once registered, you will be assigned a NIF that begins with "ES" followed by your NIF.
The VAT number and the VAT are considered identical because they both refer to the same tax identification number used for intra-community transactions within the EU. They are simply different ways of referring to the same concept.
What do VIES and NIF-IVA and VAT have in common?
-
- Posts: 152
- Joined: Sun Dec 22, 2024 3:49 am