Summary
- Spain begins phased transposition of EU Directive (EU) 2025/516 (ViDA)
- Initial VAT changes effective 1 January 2027
- E-invoicing and digital reporting measures follow in 2028–2030
Article
Spain has approved a draft law implementing the first phase of the EU VAT in the Digital Age (ViDA) package, transposing parts of Directive (EU) 2025/516. The reform is structured in phases, with initial changes effective 1 January 2027 and broader digital measures to follow.
Key elements include expansion of deemed supplier rules for digital platforms, clarification of the EUR 10,000 threshold, exclusion of OSS transactions from the cash accounting scheme, and extension of the non-Union OSS.
The proposal also introduces transitional measures for call-off stock: repeal takes effect on 1 July 2028, with relief applying until 30 June 2029.
Spain positions itself as an early adopter of ViDA, actively preparing for EU-wide VAT digitisation.
Key legal references
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