Spain’s self-employed workers are being warned that the upcoming Verifactu invoicing system may be just the beginning of a much wider transformation of the tax system.

The alert comes after the European Commission published its implementation roadmap for ViDA (VAT in the Digital Age), a major reform package that will overhaul VAT administration across the EU over the next decade.

While many autonomos are currently focused on adapting to Spain’s Verifactu requirements and future electronic invoicing rules, Brussels has made clear that the long-term objective is a far more digitalised tax environment across Europe.

The reforms will gradually increase the use of electronic invoicing, automated tax reporting and cross-border information sharing between tax authorities.

For Spain, where around a third of SMEs already sell goods or services to customers elsewhere in the EU, the changes could have significant implications.

However, experts say even businesses that operate solely within Spain should pay attention, as the European roadmap provides a clear indication of the direction future tax obligations are heading.

Verifactu is part of a much bigger shift

Many business owners view Verifactu as a uniquely Spanish initiative introduced by the Tax Agency.

In reality, Spain is moving ahead of a broader European trend.

The goal of both Verifactu and ViDA is to make invoicing more digital, create verifiable electronic records and ensure tax information reaches authorities in an increasingly automated manner.

Over time, national systems such as Verifactu will need to align with wider European digital reporting requirements.

As a result, autonomos who are already investing in digital invoicing systems may find they are effectively preparing for future EU-wide rules.

Key date in 2027 for cross-border businesses

One of the first major milestones arrives on January 1, 2027.

Changes to the EU’s One Stop Shop (OSS) VAT system will make it easier for businesses providing services to consumers in other member states to declare VAT without registering separately in multiple countries.

The reforms are particularly relevant for freelancers and small businesses offering digital services abroad, including designers, programmers, consultants, online trainers and content creators.

The European Commission wants the OSS system to become a central tool for simplifying VAT compliance across borders.

The 2027 changes will also expand the scheme to cover certain electric vehicle charging services and introduce clarifications for businesses already using OSS and IOSS systems.

More automation and less manual reporting

A central theme running through the ViDA reforms is the desire for tax authorities to receive information faster and more automatically.

For businesses, this could mean stricter oversight and fewer opportunities to correct mistakes after the fact.

At the same time, supporters argue that greater automation could eventually reduce administrative burdens, as invoice data will already be transmitted and recorded digitally at the moment it is created.

The European Commission believes that businesses with modern accounting and invoicing systems will be better positioned to adapt as new requirements come into force.

Bigger changes coming in 2028 and 2030

The roadmap also outlines further reforms affecting specific sectors.

From July 1, 2028, short-term accommodation rental platforms and passenger transport platforms will face new VAT obligations under the EU’s ‘deemed supplier’ rules.

At the same time, key elements of the Single VAT Registration system will come into force.

A further major change is scheduled for July 1, 2030, when cross-border business-to-business transactions will become subject to new digital reporting requirements based on mandatory electronic invoicing.

Electronic invoices are expected to become the default invoicing method for many cross-border transactions.

The final target is 2035

The last major milestone in the European Commission’s roadmap is January 1, 2035.

By that date, member states that already operate real-time reporting systems, such as Spain’s Verifactu, will be required to align them with the EU’s cross-border digital reporting framework.

The aim is to reduce VAT fraud, simplify compliance and improve oversight of transactions across the bloc.

For now, the ViDA programme does not require autónomos to take any immediate action beyond existing obligations.

However, it does confirm that the shift towards digital taxation is accelerating.