Registering as an EU trader (ROI) and reporting EU sales

Terms used

• ROI — The ROI is the EU operators register, which Spanish businesses must join to trade with EU businesses without Spanish IVA.
• Modelo 036 — The modelo 036 is the census declaration you file with AEAT to register or change your tax details.
• Modelo 037 — The modelo 037 is the simplified census declaration, available instead of modelo 036 if you are eligible.
• Modelo 349 — The modelo 349 is the recapitulative statement listing your intra-EU sales and purchases.
• IVA — IVA is Spain's value-added tax (VAT).
• AEAT — The AEAT is Spain's tax agency.
• Cl@ve — Cl@ve is the government's online identity system, used to file tax forms online.

Key rules

• ROI first: Be approved in the ROI before you invoice EU businesses as an intra-EU operator.
• Approval date: Your registration counts from the approval date shown on your census record, not the day you apply.
• Monthly filing: Modelo 349 is due by the 20th of the following month, or 30 January for December.
• Quarterly filing: You can file quarterly only if you stay within 50,000 euros of intra-EU supplies over the quarter and the four before it.

Do you need to register?

Yes, if you invoice businesses in other EU countries for services that are taxed in the client's country. You must be in the ROI before you issue those invoices. The register also covers selling or buying goods inside the EU.

Without the ROI, you cannot use a valid EU VAT number. Your clients and the EU's VAT number check will not recognise the operation. The tax agency (AEAT) can also deny the exemption or treat your sales wrongly. Failing to register can bring a fine for a census infraction.

How to register

You register through the census declaration, modelo 036. If you qualify for the simplified version, use modelo 037. Tick the ROI box in the IVA section. You can do this when you start your activity or later.

File it online with a digital certificate or Cl@ve. You can also book an appointment. The documents and steps are in the blocks below.

Wait for approval

AEAT checks your application. It may ask for more information or check your activity. This usually takes several weeks, and the time varies by office.

Your registration only counts once AEAT approves it. The date shows on your census record. Check that date before your first intra-EU invoice. Do not invoice as an intra-EU operator before then.

Reporting with modelo 349

Once you are in the ROI, you file modelo 349. It lists your intra-EU operations by client. You file it in one of two ways:

• Monthly: by the 20th of the following month. For December, the deadline is 30 January.
• Quarterly: within the first 20 days after the quarter. For the fourth quarter, the deadline is 30 January.

You can file quarterly if the total for the quarter, and for each of the four previous quarters, stays within 50,000 euros of intra-EU supplies of goods and services. There are some extra conditions. If you go above that, you must file monthly. Annual filing exists only for very low amounts in special cases.

Invoicing EU clients

The rules for the invoice itself are set out in the page on invoicing EU businesses. In short, you invoice without Spanish IVA, add a reverse-charge mention and both VAT numbers, and be in the ROI first.

If you are thinking of invoicing EU clients before you are approved, wait. Use the checklist below to keep the steps in order.

Timeline and deadlines

• File the census declaration with the ROI box ticked: when you start the activity, or later if you begin trading with the EU afterwards

• Wait for approval before invoicing as an intra-EU operator: usually several weeks after filing

• File modelo 349 monthly: by the 20th of the following month Deadline: 30 January for December.

Documents you need

• Census declaration, modelo 036, with the ROI box ticked in the IVA section. The tax agency (AEAT) provides it, and you file it online when starting the activity or later.

• Simplified census declaration, modelo 037, as an alternative to modelo 036 when you are eligible for the simplified version.

• A digital certificate or Cl@ve (the government's online identity system) to file online, unless you book an appointment instead.

Checklist

• Confirm you invoice EU businesses for services taxed in the client's country, since that is what makes ROI registration mandatory.

• Tick the ROI box in the IVA section of the census declaration, modelo 036, and file it online.

• Answer any request from the tax agency for more information about your activity.

• Check your census record for the ROI registration date before issuing your first intra-EU invoice.

• Choose monthly or quarterly filing for modelo 349 by adding up your intra-EU supplies for the quarter and the four previous quarters.

• File modelo 349 by the 20th of the following month, or within 20 days after the quarter if you file quarterly.

Frequently asked questions

Can I file modelo 349 every quarter instead of every month?

Yes, you can file modelo 349 quarterly if your intra-EU supplies of goods and services in the quarter and the four previous quarters together stay at or below 50,000 euros. Above that amount you must file monthly. Quarterly filings are due in the first 20 days after the quarter, and 30 January for the fourth quarter.

What happens if I invoice an EU client before my ROI registration is approved?

You should not invoice as an intra-EU operator before approval, because your EU VAT number is not valid until then. Clients and the EU VAT checking system will not recognise the operation. The tax agency may also deny the exemption or treat the operation incorrectly.

How long does ROI registration take to be approved?

ROI registration usually takes several weeks to be resolved, and the time varies with the tax office. The agency may ask for more information or check your activity first. Once approved, the registration date shows on your census record.