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The format model proposed by the AEAT is as follows:
The VIES is an electronic means of transmitting information related to the VAT registration of companies registered in the EU.
Information on intra-community supplies (exempt from taxes) between the administrations of the Member States is also transmitted through the VIES system.
Registration in the VIES system is essential to be able to carry out intra-community operations with VAT exemption between operators. The Tax Agency, once satisfied with the possibilities of the company, will grant an Eori (authorized NIF) to be able to be registered later.
Since the departure of the United Kingdom from the EU, a new scenario has occurred that has caused a chain of blockades in the transactions of the Union and the UK. The 'REX number' is an essential requirement to be able to carry out operations between the Union and the United Kingdom.
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