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  3. Intra-Community Operators Registry (ROI)

What if I am not registered in the ROI but I want to invoice an EU customer or vice versa? 

Last updated: February 23, 2023

If your application has not been accepted, is in process or simply has not been processed, you will have to invoice your European customers with Spanish VAT. Likewise, your European suppliers will also issue their invoices with their internal VAT.

In order to invoice correctly, you must make sure that your customer is registered in the ROI before issuing the invoice with the VAT exemption, since if the invoice is issued incorrectly, the legal responsible for this error will be the issuer of the invoice, therefore, you. 

You can check your ROI registration status through the VIES website as well as check if your customer or supplier is registered in the ROI.

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