- Spain’s Finance Ministry is preparing a bill to partially transpose Directive 2025/516 (ViDA), mainly updating VAT rules for e-commerce and one-stop-shop regimes.
- The first changes are expected to take effect in January 2027, while rules on electronic invoicing and the deemed supplier regime will be postponed.
- The bill clarifies the €10,000 threshold for charging VAT at origin: only sales from the operator’s establishment country count toward it.
- It also limits the option to pay VAT in the destination country to the Member State where the taxable person is established.
- For non-EU businesses, it expands the overseas regime, keeps them out of the cash-basis and VAT deduction schemes, allows refunds via general procedures, and likely requires a tax representative.
Source: democrata.es
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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