Spain Advances VAT Reform Under EU ViDA Initiative

• Spain is preparing a bill to update VAT rules for e-commerce and cross-border transactions as part of the EU’s ViDA package.
• The reform expands and clarifies the One-Stop Shop (OSS) framework, including how the €10,000 intra-EU distance sales threshold is calculated.
• Only sales originating from the Member State where a business is established will count toward that threshold.
• The draft also broadens the special VAT regime for non-EU businesses, bringing more services into scope.
• The changes implement EU Directive (EU) 2025/516 to simplify VAT administration across the EU.

Source: p2pnetwork.org

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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