Spain Publishes Draft Law to Implement First Phase of EU ViDA Directive

On December 1, 2025, Spain released a preliminary draft law (anteproyecto) to partially transpose EU Directive 2025/516 (ViDA – VAT in the Digital Age) into national legislation. The draft aims to modernize VAT administration, reduce fraud, simplify compliance, and facilitate cross-border digital transactions.

Implementation Timeline

• January 1, 2027: First phase of ViDA implementation, focusing on one-stop shop adjustments and digital interface obligations
• July 1, 2028 & July 1, 2030: Subsequent phases with broader reforms

Key Modifications

One-Stop Shop Adjustments

• Clarifies thresholds for distance sales (10,000 EUR limit, counting only sales from the Member State of establishment)
• Expands the non-EU regime to cover services supplied by non-EU businesses to EU consumers
• Requires non-EU businesses to appoint a local representative for VAT refund claims

Digital Interface Obligations

• Introduces electronic invoicing and real-time reporting for intra-EU transactions
• Allows taxpayers to use a single VAT registration in their home country

VAT Refund Procedures

• Mandates a local representative for non-EU businesses claiming VAT refunds in Spain

Transitional Provisions

• Special rules for consignment sales until June 30, 2029
• Special rules for energy deliveries until the full ViDA reforms take effect

This draft law represents the first step in Spain’s phased adoption of the ViDA directive, ensuring alignment with EU digital VAT standards while easing compliance for businesses.