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  1. FAQ
  2. Your obligations as a freelancer
  3. Intra-Community Operators Registry (ROI)

What tax obligations do I have when I am registered in the ROI?

Last updated: March 26, 2024

All your intra-community operations must be reported through the Model 349 of intra-community operations and they must also match in the Model 303 (VAT).

This is an informative report and it is only submitted if in the quarter there have been intra community operations.

The frequency with which the Model 349 must be submitted depends on the level of income of the self-employed:

  • Quarterly, if the intra-community operations of delivery of goods or provision of services do not exceed €50,000 in the quarter itself or in the four previous calendar quarters.
  • Every month, or every two months, if the income is higher than €50,000.

Don't worry, as a Xolo customer we take care of having all these Models under control and that there are no problems with Hacienda.


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