9.1. Internal or Intra-community transactions (European Union)
The intra-community transactions are operations of buying or selling goods and services between professionals or companies located in different countries of the European Union
This type of operation has a special VAT treatment and it is important to register them correctly to avoid tax errors.
Is VAT applied to intra-community transactions?
In intra-community operations VAT is not applied on the invoice, provided these conditions are met:
- Both you and your counterparty are professionals or companies
- Both are registered in the Register of Intra-Community Operators (ROI)
- Both have a valid intra-community VAT number
In these cases, the invoice is issued without VAT, and the operation is subsequently declared in the corresponding tax forms.
What is intra-community VAT?
Intra-community VAT is your tax identification number for operations within the EUIn the case of Spain, it consists of:
ES + your NIF
To be able to carry out intra-community operations without VAT:
- You must have intra-community VAT
- Your client or supplier in another EU country must also have it
- Both numbers must be active and valid
If one of the parties does not have intra-community VAT, the operation may still be subject to VAT, depending on the case.
Verification of your counterparty's VAT
Before issuing or accepting an intra-community invoice without VAT, it is essential to verify that the other party's VAT is valid
This verification is carried out through the VIES system of the European Union.
If the number is not valid at the time of the operation, the VAT exemption may not be applicable.
Key points to consider
- Intra-community operations do not include VAT on the invoice, but must still be declared
- Both parties must have intra-community VAT
- The tax treatment is different from national operations
- Correct registration avoids errors in your quarterly declarations
How to obtain intra-community VAT in Spain?
To carry out intra-community operations without VAT, you must be registered in the Intra-community Operators Register (ROI). This procedure is carried out before the Tax Agency.
Registration in the ROI is requested using Modelo 036 (or Modelo 037, in cases where it is permitted).
General steps to obtain the intra-community NIF-VAT
- Submit the Form 036 and check the box corresponding to the application for registration in the Register of Intra-Community Operators.
- Indicate that you will carry out intra-community operations (purchases or sales within the European Union).
- Submit the form electronically through the Tax Agency's e-office, using digital certificate, electronic DNI, or Cl@veThe Tax Agency may require additional information or carry out checks before approving the registration.
Once the process is approved:
- Your NIF will become intra-community VAT (ES + NIF).
- You will appear as an intra-community operator in the VIES system.
- You will be able to issue and receive intra-community invoices without VAT
How long does registration take?
The process is not immediate. It usually can take several days or,in some cases,weeks, depending on whether the Tax Agency carries out additional checks.
Until your VAT appears as active in VIESyou must not issue intra-community invoices without VAT
To issue an invoice in our system (once you have configured it for Verifactu; consult the corresponding section in our help menu), you must go to Menu → Invoices → select “Ordinary Invoice” → client without NIF
Next, change the country to EU and complete the form with the corresponding data. Make sure to select the client document type as VAT Number and correctly enter their code.
Make sure to write in the comments section the following text:
“Intra-community operation. Not subject to localization rules”