The Spanish Council of Ministers approved a bill amending Law No. 37/1992 to partially transpose Directive 2025/516/EU on VAT rules in the digital age (ViDA directive), with initial technical adjustments entering force on January 1, 2027, followed by additional provisions applying from July 1, 2028, and July 1, 2030.
Technical Amendments
The initial 2027 measures include extending the EU external regime to services supplied to non-EU consumers, previously limited to goods transactions. Non-EU entrepreneurs seeking input VAT refunds must appoint representatives when conducting e-commerce activities under the three One Stop Shop regimes.
The bill establishes two transitional regimes through June 30, 2028. The first covers consignment sales arrangements, which will be replaced by the new own goods transfer module under the ViDA directive from July 1, 2028. The second allows energy supplies through networks to use the Union regime until that date, when they will be expressly included in the special regime.
Broader ViDA Implementation
The full ViDA directive implementation will occur in phases. Major changes entering force July 1, 2028, include mandatory immediate digital reporting for intracommity transactions using structured electronic invoicing. From July 1, 2030, further measures will reduce administrative burdens through single VAT registrations across the EU.
The directive expands the deemed supplier concept beyond existing e-commerce platforms to short-term accommodation rental and passenger transport sectors, addressing competitive distortions in these markets.
Context
This partial transposition follows the 2021 e-commerce VAT package that established One Stop Shop regimes and involved digital platforms in VAT collection. The staged approach allows Spain to implement technical adjustments while preparing for the comprehensive digital reporting and single registration systems that will fundamentally reshape EU VAT compliance from 2028 onwards.
