The Spanish Ministry of Finance is finalizing a bill that will introduce targeted changes to VAT rules for e-commerce and cross-border transactions. The proposal forms part of Spain’s implementation of the EU’s latest VAT in the Digital Age (ViDA) package and is expected to be submitted to Congress after completing the government approval process.
At the heart of the reform is the expansion and clarification of the One-Stop Shop (OSS) framework established under the EU’s…