Thank you so much for your answer! I have googled this EORI number and found the following:
“You need an EORI number if you are required to provide pre-arrival/pre-departure information for goods or are involved in the import, export or movement of goods under a transit procedure”.
I am not exactly sure that DIGITALLY-DELIVERED TRANSLATION would fall into this category. HMRC told me to look at this page: http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_PROD1_029955&propertyType=document#P1027_129359
Here it states:
VAT on services provided in or to Spain (which is the only number they could think of)
“Everything else is covered by a general rule. This includes copyright, royalties, licences, other intellectual rights, advertising, consultants, engineers, lawyers, accountants, data processing, written translation, computer programming, software maintenance, web design, sound engineers and technicians, the supply of staff, banking and insurance.”
“Under the general rule, if the service is being supplied to a business customer in Spain, it will be within the scope of Spanish VAT (UK VAT is not charged).“
- and I am not VAT registered.
“Most services are then covered by the Spanish reverse-charge procedure. This means that the Spanish customer has the responsibility for dealing with most of the VAT issues.”
So as I understand it, I don’t have to charge VAT and the Spanish customer has to sort out VAT at their end using the reverse charge mechanism.
I will apply for this EORI number on Monday and also give my clients my NI number.
I am truly saddened and frightened to see that where the EU is supposed to have made trade between countries seamless and easy it has failed hugely if I can’t supply this “Community Tax Identification Number” (to the extent of potentially taking my livelihood away from me).
Once again, thank you very much, Susan.