Spain has taken another important step towards implementing the European VAT in the Digital Age (ViDA) package. On 16 June 2026, the Spanish Council of Ministers approved the second reading of the bill that will partially transpose the ViDA directive into national VAT legislation. While the proposal still requires parliamentary approval, it provides greater certainty about Spain’s roadmap towards digital VAT reporting and future VAT reporting obligations.
Spain moves from draft proposal to parliamentary debate
The legislation implements part of Council Directive (EU) 2025/516, which introduced the European ViDA framework. Following its approval on second reading, the proposal now moves to the Spanish Parliament (Cortes Generales), where it will be debated and may still be amended before becoming law.
This follows an earlier draft that was approved by the Council of Ministers in November 2025. The latest approval confirms that the government has finalised its proposal after incorporating advice from the Council of State, making the legislation significantly more mature before parliamentary discussions begin.
The development also builds on earlier regulatory changes in Spain. Businesses preparing for future compliance may also want to read how the VeriFactu implementation was postponed until 2027 and how the temporary SII renunciation window was extended alongside the VeriFactu delay.
What the bill includes
The current proposal focuses on the first technical elements of Spain’s ViDA implementation that are scheduled to apply from 1 January 2027. These include:
- Updates to the three existing One Stop Shop (OSS) VAT schemes.
- An extension of the Union OSS scheme to certain services supplied to consumers outside the European Union.
- A requirement for businesses established outside the EU to appoint a representative when requesting VAT refunds through the OSS schemes.
The larger ViDA reforms are not part of this legislation yet. Spain currently plans to introduce the European digital reporting requirements for cross-border B2B transactions from 1 July 2028, followed by additional obligations from 1 July 2030.
Spain follows the wider European ViDA rollout
Spain is one of several EU member states making progress with ViDA implementation. While the European directive provides a common framework, each country is responsible for incorporating the rules into its own national legislation.
As a result, implementation timelines continue to differ across Europe. Some countries are introducing domestic requirements ahead of the European minimum, while others are progressing more gradually. Businesses operating internationally therefore need to monitor developments in each country individually rather than relying on a single European implementation timeline.
Spain is also continuing work on its domestic B2B e-invoicing framework alongside the European ViDA programme. Although these initiatives have different legal foundations, both contribute to the country’s broader digital transformation of VAT reporting and invoicing. You can read more about Spain’s national plans in our article on the Spanish B2B e-invoicing mandate.
Why businesses should pay attention now
For organisations trading across borders with Spanish customers or suppliers, the immediate impact remains limited. The first measures in this bill will not apply until January 2027, and the more significant digital reporting obligations are still several years away.
Nevertheless, the legislation demonstrates that Spain is steadily progressing with its ViDA implementation. Companies should use this period to evaluate whether their finance and ERP landscape is ready for future digital VAT reporting requirements across the European Union.
For organisations operating in Spain, it is also important to distinguish between the country’s domestic B2B e-invoicing programme and the phased implementation of ViDA. Although they are separate initiatives, both will shape future invoicing and VAT reporting processes.
Looking ahead
Although parliamentary discussions could still lead to amendments, the overall direction of Spain’s ViDA implementation is becoming increasingly clear. Businesses active across Europe should continue monitoring developments, as similar legislative steps are expected in other member states over the coming years.
Keeping track of country-specific implementation remains essential for organisations that want to stay ahead of changing VAT reporting obligations and avoid last-minute compliance projects. Spain’s latest legislative progress shows that, while the biggest ViDA milestones are still ahead, preparation has already begun.
