Good morning,
In order to sell or purchase goods and services without Spanish VAT to/from companies in other EU countries, both parties must be registered in the system and have an intra-Community VAT number (VIES), also known as ROI.
This number can be verified at the following link by entering the client’s/supplier’s details, such as the country and their tax identification number: <a data-end="606" data-start="547" rel="noopener" href="https://ec.europa.eu/taxation_customs/vies/#/vat-validation" class="decorated-link" target="_new">https://ec.europa.eu/taxation_customs/vies/#/vat-validation</a>
If you do not yet have this number, we can apply for it on your behalf. The cost of the procedure is €70 + VAT.
For this, we will need a contract with the client/supplier (showing the details of both parties, including the intra-Community VAT number – VIES), or other documents proving your business operations. We will also require proof of your address in Spain (this may be a housing/office rental agreement and the latest payment receipts).

Good morning,

In order to sell or purchase goods and services without Spanish VAT to/from companies in other EU countries, both parties must be registered in the system and have an intra-Community VAT number (VIES), also known as ROI.

This number can be verified at the following link by entering the client’s/supplier’s details, such as the country and their tax identification number:


If you do not yet have this number, we can apply for it on your behalf. The cost of the procedure is €70 + VAT.

For this, we will need a contract with the client/supplier (showing the details of both parties, including the intra-Community VAT number – VIES), or other documents proving your business operations. We will also require proof of your address in Spain (this may be a housing/office rental agreement and the latest payment receipts).

How to sell services without VAT and issue invoices without VAT to companies in other EU countries? Questions about the VAT Number VIES (ROI)

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List of deductions applicable in the annual Personal Income Tax return (Form 100) and their conditions.

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Tax Residency Certificate.

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Cash income deposited into a bank account; cash deposits of money into the bank.

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Table of allocation of powers and applicable regulations between the State and the Autonomous Communities under the Common Regime (Gift Tax).

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How to extend the flat rate (tarifa plana)?

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EN FREQUENTLY ASKED QUESTIONS 