{
  "country": "ES",
  "data_version": "2026-10-30",
  "checked": "2026-10-30",
  "eu_wide": {
    "vies": "https://ec.europa.eu/taxation_customs/vies/",
    "eori_validation": "https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp",
    "boris_ubo_interconnection": "https://e-justice.europa.eu/topics/registers-business-insolvency-land/beneficial-ownership-registers-interconnection-system-boris_en",
    "note": "Authorities and URLs are informational. url_status is the HTTP status seen by Mandate on the check date (403/000 can mean bot protection or geo-blocking, not a dead page)."
  },
  "boundary": "Information only, no legal advice. Mandate Office never files documents or registrations on anyone's behalf; the founder or their own agent files and signs in their own name, a notary acts where the law requires one. Check every fact at its source_url before relying on it.",
  "vat": {
    "authority": "Agencia Tributaria (AEAT), modelo 036",
    "url": "https://sede.agenciatributaria.gob.es",
    "what": "Register for VAT when required (thresholds and voluntary registration per national law); intra-EU traders need a VAT number valid in VIES. Intra-EU operators register in the ROI (Registro de Operadores Intracomunitarios).",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [],
      "note": "No email/phone link found on this page; use the authority's contact page."
    }
  },
  "eori": {
    "authority": "Agencia Tributaria, customs",
    "url": "https://sede.agenciatributaria.gob.es",
    "what": "EORI number from the customs authority before importing or exporting goods outside the EU.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [],
      "note": "No email/phone link found on this page; use the authority's contact page."
    }
  },
  "ubo_register": {
    "authority": "Registro Mercantil (beneficial ownership declaration with annual accounts)",
    "url": "https://www.registradores.org",
    "what": "Declare the beneficial owners (AMLD) to the national register, usually at or right after formation, and keep it up to date.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [
        "contacto@registradores.org"
      ],
      "phone": [],
      "source_url": "https://www.registradores.org",
      "note": "Contacts as published (mailto/tel links) on the authority page."
    }
  },
  "tax_and_social": {
    "authority": "Tesorería General de la Seguridad Social (TGSS)",
    "url": "https://www.seg-social.es",
    "what": "Register as employer for payroll tax and social security before the first employee starts.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [],
      "note": "No email/phone link found on this page; use the authority's contact page."
    }
  },
  "retrieved_at": "2026-10-31T01:21:09.369Z"
}