Last updated: March 26, 2024
ROI is the Spanish acronym for "Intra-Community Operators Registry", the census that includes all professionals and entrepreneurs who carry out operations with other professionals and entrepreneurs from another member state of the European Union (EU).
The main benefit of being part of this census -also known as VIES (VAT Information Exchange System)- is to be able to issue VAT-exempt invoices for intra-community work.
There is only one requirement for this: the counterparty (both sender and receptor) must also be registered in the ROI.
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