For autónomos in Spain, the Register of Intra-Community Operators is known as the ROI (Registro de Operadores Intracomunitarios). It’s a special register you need to be on if you’re going to buy or sell goods or services to other EU countries without charging IVA.
What does it do?
Being on the ROI allows you to trade with other VAT-registered businesses across the EU without charging or paying VAT upfront thanks to the reverse charge system under EU VAT rules. Once you’re registered, you’re given a EU VAT number (your NIE or NIF with “ES” in front), and you can:
- Sell services or goods to clients in other EU countries without applying Spanish IVA
- Buy goods or services from other EU VAT-registered businesses without being charged their local VAT
When do autónomos need to register?
You should register if:
- You’re selling digital services, consulting, or any other service to VAT-registered businesses in the EU
- You’re buying software, subscriptions, or tools from EU suppliers (like hosting, design services, etc.)
- You’re selling goods across borders within the EU
If you’re only working with Spanish clients or selling outside the EU (e.g. to the US or UK), you don’t need it.
How do you register?
You register by filing Modelo 036 and ticking the box for “Registro de Operadores Intracomunitarios”. AEAT will review your request and approve it if they believe you actually carry out intra-EU operations. Once accepted, your EU VAT number will be added to the VIES system (an EU-wide VAT database), and you’ll be able to trade across the EU under the reverse charge mechanism.
