Census VIES/ RIO
Any businessman or professional belonging to the European Union who is subject to VAT and who carries out intra-community operations must register as intra-community operators, that is, register in the register of intra-community operations (RIO). Once registered, you obtain the NIF-VAT, a number with which we will identify ourselves in other countries of the European Union to indicate that we act as businessmen or professionals. In Spain, specifically, the NIF-VAT is formed by the NIF preceded by "ES".
How do you apply for registration in the ROI?
It must be requested prior to carrying out intra-community operations, and it is done using model 036 (boxes 130, 582/3, 584).
It must be taken into account that we make a request, but with the mere request the employer is not registered in the ROI. The Tax Agency has a period of three months to resolve. If the Tax Agency had not resolved within said period, the assignment of the requested number may be considered denied. If the administration accepts the inclusion, it will provide us with the NIF-VAT and register us in the VIES census (VAT Information Exchange System).
The EORI (ECONOMIC OPERATOR REGISTRATION AND IDENTIFICATION NUMBER)
Is the registration and identification number of economic operators in the customs territory of the Union, assigned by a customs authority in order to register it for customs purposes.
For operators registered in Spain, and who in turn have a NIF/CIF assigned by the AEAT, their EORI number will be made up of:
- 2-digit ISO code corresponding to Spain (ES)
- Tax identification number assigned by the Agency State of the Tax Administration (NIF/CIF).
For example, the EORI number that would be assigned to a company with CIF B93812507 would be the following: ESB93812507.
WHO NEEDS IT?
It is required by all economic operators that carry out customs activities in the European Union, distinguishing between:
1. Economic operators established in the customs territory of the Union that will be registered by the customs authority of the Member State in which they are established.
2. Economic operators not established in the customs territory of the Union that will be registered by the customs authority of the Member State in which they carry out, for the first time, any activity.
HOW DO YOU APPLY?
In general, the administration assigns the EORI number ex officio, without them having to request it, to the NIF/CIF that do not begin with N, M, X, Y, or W:
- N: Foreign entities
- W: Permanent establishments of non-resident entities in Spain
- X – Y: Foreign natural persons with NIE
- M: Foreign natural persons without NIE
Entrepreneurs who will not give it ex officio will have to request it themselves electronically through the Treasury website. It must be done by the taxpayer himself with his digital certificate.
DIFFERENTIATE EORI AND VIES
It is important not to confuse the EORI with other identification numbers assigned by the tax authorities, such as the NIF-VAT number in the VIES census (Registration in the Registry of Intra-Community Operators - RIO).
The EORI number is not an export and import license, it is only a record, which, as mentioned before, in most cases, it is the customs administration itself that will register it ex officio.
Let's give an example, if a Spanish self-employed person imports a product from China, they need to provide the EORI number to the customs post, otherwise the item will be blocked there. However, if the item comes from an intra-community country, for example, Germany, what the taxpayer needs is to register previously in the VIES census as an intra-community operator.