Are the same NIF (FIN) and NIF IVA (FIN VAT)?

No. NIF (FIN) is needed by individual or legal people for any tributary relation, since NIF-IVA (FIN-VAT) is necessary for certain intra-EU transactions. Such number will be given to the customer when required within the operator’s registry, through a census statement of signing up or modification. The National Treasury Department may deny the assignment of this number if the minimum requirements displayed on the specific regulations are not kept.

Who must have NIF-IVA (FIN-VAT)?

NIF-IVA (FIN-VAT) is assigned, with some exceptions, to the following individuals and entities: business people that made a goods delivery, provision of services or intra-UE acquisitions attached to VAT, even if those acquisitions are used to carry out business activities abroad. Legal individuals which do not work as professionals when the intra-UE acquisitions will be attached to VAT.

Which is the composition of NIF-VAT (FIN-VAT)?

For purposes of the VAT, for individuals or entities that make intra-UE transactions, NIF-IVA (FIN-VAT) will be defined according to general rules, which will be preceded by the ES prefix, according to the International standard code ISO-3166 alfa 2.