Published: December 2025
Spain has released a preliminary draft law to partially transpose the EU’s VAT in the Digital Age (ViDA) Directive (EU) 2025/516 into national legislation. Published on 1 December 2025, the draft amends Spain’s VAT Law (Ley 37/1992) and focuses on measures scheduled to apply from 1 January 2027, representing the first phase of ViDA implementation.
The proposal primarily targets adjustments to the One-Stop Shop (OSS) regimes, clarifying the EUR 10,000 distance sales threshold, expanding the non-EU OSS to cover additional services, and introducing a requirement for non-EU businesses to appoint a local representative for VAT refund claims. It also lays the groundwork for enhanced digital controls, including electronic invoicing and real-time digital reporting for intra-EU transactions, aiming to reduce VAT fraud and administrative burdens.
Later ViDA phases—covering broader e-invoicing and digital reporting obligations—are planned for 2028 and 2030 but are not addressed in this draft. Stakeholders may submit feedback until 23 December 2025.
Spain – B2B E-Invoicing & ViDA Timeline
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1 January 2027: First ViDA phase – OSS adjustments and digital interface rules
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1 July 2028: Mandatory cross-border e-invoicing and real-time digital reporting (intra-EU B2B)
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1 July 2030: Extended platform obligations (e.g. accommodation and passenger transport)
