Spain Approves Key Amendments to Advance ViDA VAT Reforms and Digital Tax Compliance

• Spain’s Council of Ministers approved a Draft Law amending the VAT Law to implement the EU’s VAT in the Digital Age (ViDA) reforms.
• Key amendments include expanding the non-Union scheme to services for non-EU consumers and requiring non-EU businesses to appoint a representative for VAT refunds under the EU’s OSS.
• Technical adjustments will apply from January 1, 2027, with major measures taking effect on July 1, 2028, and July 1, 2030.
• Two temporary measures address consignment stock and energy supplies until the full ViDA rules are in place.
• The amendments aim for a smooth, gradual transition to the new VAT system, allowing time for adaptation before major reforms.

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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