The ROI before you trade in the European Union
The intra-EU operators register is a prior registration. Without it you should not make intra-EU supplies to other businesses.
Before the first supply
ROI registration is requested on the census, before supplies of goods or services to businesses in another Member State. It is not a detail you invent on the invoice. Factura Fácil does not register you on that list.
- It comes before operations with EU businesses.
- You request it on the census.
- The app does not register you.
Modelo 349 is calculated and not filed
If the profile includes intra-EU operations, Factura Fácil calculates modelo 349. That calculation does not send the return. Modelo 349 is filed on the Tax Agency site, by you or by your gestoría.
Common questions
Can I invoice a French company and register afterwards?
No. The ROI comes before those supplies or services to businesses in another Member State. The app does not register you.
Does the app file modelo 349?
No. If the profile includes those operations, it calculates modelo 349. Filing it happens on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.