The Intra-Community NIF is that number granted by the Tax Agency to give access to Spanish companies and freelancers to operate within the European Union. That is, the allocation of such a number implies access to the VIES census (VAT Information Exchange System).
With this allocation, certain intra-community transactions may be carried out through a VAT taxation different from the ordinary one.
Who should obtain the Intra-Community NIF?
- Those entrepreneurs or professionals who are or are not in the territory of application of the Spanish VAT, whose activity consists of supplies of goods or intra-community acquisitions, which are subject to said Tax.
- Those entrepreneurs or professionals who acquire services from other entrepreneurs or professionals not established in the Spanish peninsular territory and the Balearic Islands, in respect of which they are taxable persons of VAT (investment of the taxable person).
- Legal persons whenever they make intra-Community acquisitions of goods subject to VAT
How does the Intra-Community NIF work?
All companies and professionals, mentioned above, that correctly acquire the Intra-Community NIF may issue invoices without passing on VAT to their intra-community customers (in certain transactions). In order to obtain this benefit we must bear in mind that both parties must be registered correctly in the VIES.
If this requirement is not met, the Spanish VAT must be passed on to the invoice made to the company, professional or intra-community person. Therefore, the treatment that will be given to this invoice issued will be as an invoice made within the Spanish territory.
How do I get the NIF?
The application is made by completing the form 036 of the Treasury. We must bear in mind that the Treasury will review certain aspects of our activity to be able to assign us the intra-community number, by requesting documentation referring to the commercial relations that are carried out in the European Union or verification of tax residence in spanish territory.
Once the ROI (Intra-Community NIF) has been obtained, we must indicate it in our invoices through our CIF, which will begin with ES followed by the CIF. For example, if we are self-employed and have obtained the ROI, this will be “ES-(DNI or NIE Number)”, in the case of companies it will be “ES- (the CIF of the company)”.
How to know if a customer is within the VIES?
In order to check whether or not we can benefit from this special VAT regime, the European Union provides us with the following website, to check if our customers are within the VIES.