AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
No. Registration in the ROI (the census that makes your NIF valid in VIES) is for intra-EU operations, such as services to businesses in other EU states or services you receive from non-established businesses as the taxpayer, according to the Agencia Tributaria. A service to a business client in Nigeria is not subject to Spanish IVA, so you do not need a VIES-valid number for it, though you may need one for other suppliers or clients.
Spanish autónomos often hear that they "need a VIES number" to invoice abroad. For a client in Nigeria that is not the case, but the reason matters, because the same rules decide whether you charge IVA and how your invoice reads. This guide uses the Agencia Tributaria's own pages (both updated 13 October 2026).
What ROI and VIES are
- ROI (Registro de Operadores Intracomunitarios) is the register of Spanish businesses carrying out intra-Community operations. Being in it makes your NIF-IVA valid for EU trade.
- VIES is the EU system for checking that another business's VAT number is valid. The AEAT says you can use it to check the NIF-IVA of a client or supplier in another member state.
You register in the ROI through the census declaration, Modelo 036, ticking box 582 and giving in box 584 the expected date of your first operation. If the AEAT does not decide within three months, the request may be treated as refused.
Who must be in the ROI
The AEAT lists the operations that require it for a business established in Spain:
- Intra-Community supplies of goods.
- Intra-Community acquisitions of goods subject to IVA.
- Receiving services from businesses not established in Spain where you are the taxpayer (reverse charge).
- Providing services treated as made in another member state where the recipient is the taxpayer.
None of those is a sale to Nigeria. But note the third line: if you pay for software, advertising or tools from a supplier outside Spain under the reverse charge, you may need to be in the ROI anyway. Many freelancers with only Nigerian clients find they need it for their suppliers.
IVA on a service to a Nigerian client
The AEAT's page on services in foreign trade says the general rule between businesses is that a service is taxed where the recipient is established. A service from a Spanish provider to a business established outside the EU is "no sujeta al IVA español". You can still deduct the input IVA on costs used for that activity, as if the operation had been carried out in Spain.
| Your Nigerian client is | Spanish IVA | Notes |
|---|---|---|
| A business (company, firm) | Not subject | Keep proof the client is a business: CAC number, Tax ID, address |
| A private individual | Generally subject | Exception for certain services, including advertising, advisory, consulting, engineering, legal and translation, where the client is outside the EU |
| Paying for property-related, event or restaurant services | Special rules | Article 70 of the IVA law places these where the property or event is |
The AEAT recommends its "Localizador" tool to check a specific service.
What the invoice should show instead
The AEAT page we opened does not set out invoice wording for these operations. In practice an invoice to a Nigerian business client should show:
- Your name, NIF and address, the invoice number and date.
- The client's full legal name and address in Nigeria, and its company registration (CAC) number and Nigerian Tax ID if it has given them. Nigeria's 2025 tax administration law requires a Tax ID on documents for a transaction, so your client may ask for it to appear.
- A description of the service and the period.
- The fee, the currency, and a note that the operation is not subject to Spanish IVA under the place-of-supply rules. Your gestor or invoicing software will have standard wording.
- Your bank details, and, if the client deducts Nigerian WHT, a line showing gross, WHT and net.
Proving your client is a business
Because the IVA answer depends on whether the Nigerian client is a business, keep evidence on file: the company's CAC registration number, its Nigerian Tax ID, its registered address and a contract or purchase order in the company's name. If the person paying you is a director using a personal account, ask for the invoice to be in the company's name and for payment to come from the company. That keeps the IVA treatment, the Nigerian withholding tax receipt and your Spanish income records consistent.
Nigerian VAT: the client's side
Nigeria charges VAT at 7.5%, and PwC (reviewed May 2026) notes a reverse charge for imported services where no tax invoice is issued. That is your client's obligation, not yours. Do not add Nigerian VAT to your invoice unless you have registered in Nigeria and been told to. For the full IVA picture see IVA on services to a Nigerian client and the Modelo 303 guide.
Where Pryme fits
Pryme's invoicing lets you set the currency, show WHT as a separate line and keep each invoice with its payment. A Business Account receives the payment in dollars, euros or naira, and verifiable receipts powered by VerifyDoc.ai help when a client's finance team asks for proof.
Questions people ask
Do I need to be in the ROI to work for Nigerian clients?
Not for the Nigerian work itself. You may need it if you buy services from non-Spanish suppliers under the reverse charge or work for EU businesses.
Do I charge IVA to a Nigerian company?
No. The AEAT says services to a business established outside the EU are not subject to Spanish IVA.
What about a Nigerian individual client?
Generally subject to IVA, except for certain services such as consulting, advisory, legal, engineering, advertising and translation when the client is outside the EU.
How do I check an EU client's VAT number?
Use VIES. The AEAT notes that its check needs an electronic certificate or DNIe.
Sources
- Agencia Tributaria: identificación para operar con empresarios de la UE, ROI y VIES (updated 13 Oct 2026) · accessed Oct 2026
- Agencia Tributaria: IVA en prestaciones de servicios, comercio exterior (updated 13 Oct 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, other taxes (reviewed 29 May 2026) · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (gazette text, s.8 on Tax ID) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.