For a Spanish business buying from an Irish supplier, the most expensive error may be paying the wrong legal entity. An Irish company can have a genuine CRO registration while an invoice email, copied website or changed bank instruction is fraudulent. Check the Irish company record, reconcile it with the Spanish-side contract and verify payment details through a channel you obtained independently.
Direct answer
Ask for the Irish legal name and CRO number, then check them on Businesses.ie and the official CRO CORE search. If a Spanish company or establishment is named in the deal, inspect the Registro Mercantil record separately. Validate the stated EU VAT number in VIES, then independently confirm the bank beneficiary before an advance payment.
Find the actual seller before searching
Read the quotation, purchase order, terms, final invoice and email signature. They may identify different entities in a group. A Spanish sales agent can introduce an Irish company, or an Irish brand can be invoiced through a Spanish distributor. Search the company that is legally obliged to deliver or refund, not merely the brand with the best-known website. Ask which entity owns the goods and takes payment if the documents disagree.
A CRO number identifies an Irish-registered company. A Spanish NIF is a tax identifier, not the same as an Irish company number. Spain’s official Registro Mercantil provides information on Spanish companies, while the Spanish tax agency describes the NIF for legal persons. Neither source alone proves that the email sender is authorised to act for the Irish supplier.
Two-register and payment check
| Question | Where to check | What to compare |
|---|---|---|
| Does the Irish seller exist? | Irish CRO CORE | Legal name, CRO number, status, incorporation date |
| Is a Spanish company also involved? | Registro Mercantil | Spanish name, register entry, address and role in the sale |
| Is the stated EU VAT number valid for cross-border use? | EU VIES | Number supplied, country and dated result |
| Is this bank instruction authentic? | Independent call to a known contact | Beneficiary, account details, invoice and change history |
Keep these checks separate. A valid CRO record is not a payment instruction. A valid VAT response is not a credit assessment. A Spanish registry entry with a similar name does not establish that it is the Irish seller’s branch or subsidiary. Capture the legal relationship in your supplier file rather than merging records by brand.
A Spanish accounts-payable workflow
- Obtain the exact Irish legal name, CRO number and VAT number, plus the seller’s registered address.
- Match the CRO number to the name and status in the Irish register; inspect filings where the exposure justifies it.
- Check the Spanish entity separately if the contract or sales office claims one.
- Compare the legal seller on the purchase order, invoice, delivery note and return terms.
- Validate a supplied EU VAT number in VIES and retain the response for the invoice file.
- Confirm the first bank account, and any later change, using a telephone number sourced before the payment request.
- Release the transfer only after an authorised internal approver has resolved mismatches.
For a new supplier, a modest test order can reduce operational risk, but it does not replace identity verification. For a high-value or ongoing relationship, review annual accounts, company age and filings and ask for references or security where appropriate. Our Irish invoice verification guide covers the wider anti-impersonation process.
Why a Spanish company number may be absent
An Irish company may sell to Spain without incorporating a Spanish subsidiary. The absence of a Spanish company record is not by itself a sign of misconduct. But if the seller advertises a Spanish office, warehouse or legal entity, request that entity’s full details and verify what role it has. A distributor is not necessarily the Irish company’s branch. A separately incorporated subsidiary does not automatically give its parent liability for every invoice.
If the legal structure matters to a guarantee, warranty or enforcement decision, seek professional advice and read our branch and subsidiary comparison. The EU’s BRIS service can help locate registered EU company and branch records, but it does not authenticate a particular sales representative.
Read the Irish filings without over-interpreting them
Annual returns, accounts, charges and officer changes can establish historical facts about the Irish entity. Record the reporting date and check whether the figures are standalone company figures or group information. Small-company public accounts can omit turnover, and a newly formed company may have no accounts due yet. Do not calculate a credit limit from a blank field or describe a missing filing as overdue without checking the deadline.
A company report can organise public information for procurement review. It cannot prove that goods are in stock, that an advance-payment request was authorised, or that a bank beneficiary matches the company. Those require direct verification and contractual controls.
VAT and delivery terms are separate decisions
VIES returns cross-border VAT validation data drawn from national databases. The Commission says an invalid result can reflect a number not activated for intra-EU transactions or a registration not yet finalised; resolve it before assuming fraud. Whether the Spanish buyer should receive an invoice with or without VAT depends on the actual goods or services, parties, movement and tax rules. This article does not prescribe the tax treatment.
Agree the delivery point, responsibility for loss, return process, currency and governing terms in writing. Confirm who pays transport and who bears customs or other charges if the goods route involves a non-EU leg. Never infer that the Irish registered office is the dispatch warehouse.
Warning signs before a transfer
- the CRO number belongs to a different company than the quoted seller;
- the final invoice names a Spanish entity that was absent from the contract;
- a bank-account change arrives by email shortly before the due date;
- the beneficiary name is unrelated to the supplier and no reason is documented;
- the seller presses for a large advance before stock, shipping and refund terms are clear;
- the VAT and company identifiers are presented as though they were interchangeable.
These are prompts for verification, not automatic accusations. Keep the evidence and contact the supplier through an independent channel. If a payment has already gone to the wrong account, contact the bank immediately and preserve the message and invoice chain. See our Irish company KYC checklist for ongoing business relationships.
Sources and editorial review
Reviewed on 22 September 2026 using the CRO’s CORE search guidance, Spain’s official Registro Mercantil service and NIF guidance, and the Commission’s VIES explanation. This is general supplier-verification information, not Spanish or Irish legal or tax advice.