Spain Approves Bill for Gradual ViDA Transposition with Staged Implementation Dates

• Spain approved a bill to begin phased transposition of Directive 2025/516/EU (ViDA) by amending Law No. 37/1992.
• Initial technical amendments take effect January 1, 2027, with further provisions applying from July 1, 2028, and July 1, 2030.
• The bill updates rules for services supplied to non-EU consumers and requires non-EU e-commerce businesses seeking VAT refunds to appoint a representative.
• Two transitional regimes will apply through June 30, 2028, for consignment sales and certain energy supplies.
• This marks the start of Spain’s multi-year process to implement ViDA, with staged entry dates and transitional measures.

Source: globalvatcompliance.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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