首页生活法律其他什么是欧盟税号ROI？

什么是欧盟税号ROI？

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2026年7月22日

1338

ROI（Registro de Operadores Intracomunitarios），中文可译为欧盟内部交易经营者登记册。

简单的说就是欧盟税号登记。

当一家西班牙企业向其他欧盟国家的企业销售商品或提供服务，或者从其他欧盟国家采购商品或服务时，通常需要拥有有效的ROI登记。

ROI登记也叫欧盟税号登记（VAT号码）。

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在西班牙，ROI号码通常为：

ES + NIF号码

例如：

NIF：B12345678
ROI/VAT号码：ESB12345678

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