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Draft Law to Implement First Phase of EU's VAT in the Digital Age (ViDA) Directive

||Spain
Spain

As you previously saw here, Spain's Council of Ministers has approved the first draft bill to transpose the EU Directive 2025/516 (ViDA) directive into national law. This preliminary legislation modifies VAT Law 37/1992 and introduces key changes scheduled to take effect January 1, 2027, focusing primarily on one-stop shop adjustments and digital interface obligations.

 

Implementation Timeline

The draft law focuses exclusively on changes scheduled to take effect on January 1, 2027, which r…

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