Spain approves first phase of ViDA implementation with VAT changes from January 2027
Spain has approved a draft law to implement the first phase of the EU ViDA directive. VAT changes take effect 1 January 2027, with e-invoicing and digital reporting measures following in 2028-2030.
Spain has approved a draft law transposing the first phase of EU Directive (EU) 2025/516 (ViDA). Initial VAT changes are effective 1 January 2027, with broader e-invoicing and digital reporting measures to follow between 2028 and 2030.
Spain has approved a draft law implementing the first phase of the EU VAT in the Digital Age (ViDA) package. The law transposes parts of Directive (EU) 2025/516 and positions Spain as an early adopter of EU-wide VAT digitisation.
The reform is structured in phases. Initial changes take effect 1 January 2027. Broader digital measures follow in 2028 through 2030.
Key changes in the first phase
The draft law includes several VAT rule changes:
- Expansion of deemed supplier rules for digital platforms
- Clarification of the EUR 10,000 threshold
- Exclusion of One Stop Shop (OSS) transactions from the cash accounting scheme
- Extension of the non-Union OSS
Call-off stock transition
Spain introduces transitional measures for call-off stock. The repeal takes effect on 1 July 2028. Relief applies until 30 June 2029.
The phased approach allows Spain to implement VAT digitisation in stages. E-invoicing and digital reporting obligations will follow the initial VAT changes, giving businesses time to prepare for the full ViDA framework.