Spain Advances ViDA VAT Reforms with New Amendments

December 1, 2025

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The Spanish Ministry of Finance published a press release regarding the Council of Ministers' first-round approval of a Draft Law amending the VAT Law as part of the partial implementation of the EU’s new VAT in the Digital Age (ViDA). The newly approved amendments are a critical step in advancing ViDA implementation, as they incorporate the updated EU framework into Spanish law, ensuring VAT administration remains aligned with the digital economy and the growing role of online platforms.

Key Amendments to the VAT Law

The ViDA rules and requirements will be implemented in stages or phases, with the most significant measures scheduled to take effect on July 1, 2028, and July 1, 2030. Nevertheless, for these measures to be implemented, a set of smaller, mainly technical adjustments will apply from January 1, 2027. With the latest amendments, the Spanish government addresses these technical adjustments.

Therefore, the recently approved amendments to the VAT Law include expanding the EU’s non-Union scheme to cover services supplied to consumers outside the EU. Additionally, the amending Law introduces a new requirement for non-EU businesses claiming VAT refunds for e-commerce transactions reported under the EU’s OSS. Following the new rules, these non-EU businesses must appoint a representative to handle the process.

Furthermore, the Law also introduces two temporary measures to bridge the period before the full ViDA rules take effect. The first one referred to transactions carried out under consignment stock arrangements, which will remain in place only until the new system for reporting transfers of own goods becomes operational on July 1, 2028. The second measure allows energy supplies made through networks to continue using the Union scheme until June 30, 2028, after which they will formally fall within its scope under the updated rules.

Conclusion

With these VAT Law amendments, the Spanish government is taking necessary steps to ensure the smooth transposition of the ViDA package into national legislation on time. Considering the scope and significance of ViDA in modernizing the EU VAT system, the Spanish approach of gradual implementation reflects a pragmatic strategy that allows businesses and administrations to adapt progressively while ensuring readiness for the major reforms scheduled for 2028 and 2030.

Source: Spanish Ministry of Finance

What is the purpose of Spain’s new VAT Law amendments related to ViDA?

The amendments aim to align Spain’s VAT system with the EU’s ViDA framework, ensuring that VAT administration keeps pace with the digital economy and evolving platform-based business models.

When will the main ViDA measures take effect in Spain?

The most significant ViDA measures will take effect on July 1, 2028, and July 1, 2030, with several technical adjustments beginning earlier on January 1, 2027.

How does the amended VAT Law affect non-EU businesses using the OSS scheme?

Non-EU businesses claiming VAT refunds for e-commerce transactions reported under the OSS will need to appoint a representative to manage the refund process.

What changes were made to the EU’s non-Union scheme?

The amendments expand the non-Union scheme to cover services supplied to consumers located outside the EU.

What temporary measures apply to consignment stock transactions?

Consignment stock rules will remain in place until the new ViDA system for reporting transfers of own goods becomes operational on July 1, 2028.

How do the amendments affect energy supplies made through networks?

Energy supplies delivered through networks may continue using the Union scheme until June 30, 2028, after which they will formally fall under the updated ViDA rules.

Spain

Europe

Cross-border transactions

ViDA

OSS

EU Tax Reform

Tax Compliance

VAT Compliance and Reporting

VAT

Retail

E-Commerce

Digital