Registration in the ROI (NIF-IVA intracomunitario) for self-employed and companies

What you need at hand

1. Certificado digital/Cl@ve/DNIe to access the sede of the AEAT.
2. Prior census registration (Modelo 036/037) with your activity and epígrafe IAE active.
3. NIF definitivo. If you’re a company, no provisional NIF.
4. Proofs of real activity: contracts, quotes, proforma invoices with EU clients/suppliers.
5. Material means: operational website, lease contract or fiscal address, something that proves you’re not a shell.
6. Escritura e inscripción en Registro Mercantil if you’re a sociedad.

Documentation

• DNI/NIE of the owner or director.
• Definitive NIF and a copy of the tarjeta censal if you have it.
• Escritura de constitución e inscripción en Registro Mercantil (and a recent nota simple) for companies.
• Contracts/orders/proformas with EU companies (include their NIF-IVA and yours).
• Evidence of activity: website, domain in your name, marketing material, photos of premises, lease contract.
• Registration in the correct epígrafe IAE on your 036/037.

Step by step

1. Check your census registration: go to https://sede.agenciatributaria.gob.es > Gestiones > Censos, NIF y domicilio fiscal > Declaración censal 036/037. If your activity isn’t registered, do that first.
2. Submit the 036/037 modification: open a new declaration and mark the alta en el Registro de operadores intracomunitarios (ROI/NIF-IVA) in the IVA/Operaciones intracomunitarias section. State the planned start date.
3. Describe the activity in the observations field (purchases/sales to EU companies, usual countries, type of product/service). Sign and submit.
4. Attach proofs: from Mis expedientes on the sede, open your 036 and use Aportar documentación complementaria. Upload contracts, proformas, website screenshots, etc. The stronger the evidence, the better.
5. Handle requerimientos: if Hacienda asks for more info you’ll get a notification. Reply on time (typical: 10 business days (10 días hábiles)) through the same sede, in your expediente’s requerimientos section.
6. Confirm the registration: when approved, your NIF-IVA (ES+NIF) will appear in VIES: https://ec.europa.eu/taxation_customs/vies/. Until it appears, don’t invoice/purchase as intracommunity.
7. After registration: adjust your invoicing (no VAT on B2B intracommunity, reverse charge) and file Modelo 349 according to the frequency that applies to you.

Tips that save time

• Upload all documents at once when you submit the 036: contracts and proformas with the counterpart’s NIF-IVA, plus a minimally decent website. They want to see real activity.
• If you’re a company, don’t request the ROI with a NIF provisional or without inscripción en el Registro Mercantil. It will be stopped.
• The AEAT sede sometimes works better in Chrome. If the signature fails in other browsers, try Chrome.
• Check your NIF-IVA and your counterparties’ NIF-IVA in VIES before invoicing. It avoids headaches.
• If they request info, reply quickly and neatly: one clear PDF with everything in order beats 20 chaotic attachments.

Common mistakes that can mess up the procedure

1. Thinking the normal NIF is enough: it isn’t — for B2B intracommunity you need the NIF-IVA (ROI).
2. Not ticking the ROI box in the 036/037 or not providing a start date. Result: no registration.
3. Not providing proof of activity: without contracts/proformas or a website you risk denial.
4. Invoicing without appearing in VIES: later you get adjustments, VAT to pay and possible penalties.
5. Forgetting Modelo 349: you do intracommunity operations and don’t file it. Fine and accounting trouble.
6. Confusing ROI with EORI (customs) or thinking VIES is the registration: VIES is just the lookup, the registration goes through Modelo 036/037 at the AEAT.