Why Can You Be Excluded from ROI / VIES?
When registering as an autónomo (self-employed) in Spain, many entrepreneurs immediately apply for registration in the ROI (Register of Intra-Community Operators), even if it’s not necessary.
However, the tax authorities closely monitor whether you have sufficient grounds for being in this register, both at the time of application via Form 036 and throughout the entire registration period. This is to prevent various fraudulent activities.
At the application stage, the tax authorities may request a contract and an explanation of why registration is needed. If the grounds are deemed insufficient, the application will not be approved.
If registration in the ROI was made by mistake or no intra-European Union transactions have been conducted in the last 12 months, the entrepreneur is required to submit a declaration requesting removal from the register.
Real Decreto 1065/2007 art 10.2 e)
e) Solicitar la inclusión en el Registro de operadores intracomunitarios cuando se vayan a producir, una vez presentada la declaración censal de alta, las circunstancias que lo requieran previstas en el artículo 3.3 de este reglamento.
Los sujetos pasivos del Impuesto sobre el Valor Añadido que cesen en el desarrollo de las actividades sujetas al mismo sin que ello determine su baja en el Censo de Empresarios, Profesionales y Retenedores, y las personas o entidades que durante los 12 meses anteriores no hayan realizado entregas o adquisiciones intracomunitarias de bienes sujetas al Impuesto sobre el Valor Añadido o no hayan prestado o sido destinatarios de las prestaciones de servicios a que se refieren los párrafos c) y d) del artículo 3.3 de este reglamento, deberán presentar, asimismo, una declaración censal de modificación solicitando la baja en el Registro de operadores intracomunitarios.
Failure to do so will result in the tax authorities sending a notification of exclusion from the register.
NOTIFICATION OF PROPOSED RESOLUTION AND OPPORTUNITY TO SUBMIT OBJECTIONS REGARDING THE CONTROL OF TAXPAYERS INCLUDED IN THE REGISTER OF INTRA-COMMUNITY OPERATORS
DISCLOSURE OF THE CASE FILE
The General Tax Law assigns the Tax Administration the responsibility of carrying out control actions regarding formal tax obligations, as well as the preparation and maintenance of tax registers, which include the Register of Intra-Community Operators (ROI).
In accordance with Article 10, paragraph 2, section e) of Royal Decree 1065/2007, which approves the General Regulation for the Application of Taxes, taxpayers who, in the previous 12 months, have not carried out intra-community deliveries or acquisitions of goods subject to Value Added Tax, or have not provided or received services referred to in paragraphs c) and d) of Article 3.3 of this regulation, must submit a census declaration requesting deregistration from the Register of Intra-Community Operators (ROI).
Based on the information available to the Tax Administration, it has been determined that the taxpayer has not conducted intra-community transactions in the last 12 months and has not requested deregistration from the ROI through a census declaration.
To facilitate compliance with this obligation, if you agree to be deregistered, once the period for submitting objections has elapsed, the Tax Administration will proceed to deregister you from the ROI without requiring your express consent.
Based on this information and the available background, the Administration issues a proposed resolution to deregister you from the Register of Intra-Community Operators.
Therefore, before issuing the final resolution, the case file is made available to you so that, if you deem it appropriate, you may submit objections and present any relevant documentation.If grounds for inclusion in the ROI arise later, you will need to reapply via Form 036.
⭐ How to fill out the declaration for intra-EU operations (modelo 349)
Do you have any questions or suggestions? channel Españevo: 🇪🇸Autonomo, Taxes