Overview
- Spain’s main self‑employed federation filed its complaint with the European Commission on December 15, alleging non‑transposition and non‑application of Directive (EU) 2020/285.
- The directive allows EU countries to exempt small businesses from charging, declaring and paying VAT below a national threshold of up to €85,000.
- ATA says Spain missed the December 31, 2024 transposition deadline and did not apply the regime from January 1, 2025 as envisaged.
- The complaint argues the omission breaches EU principles such as effectiveness, non‑discrimination and legal certainty and harms competitiveness by increasing administrative burdens.
- ATA claims Spanish autónomos are uniquely unable to access the ‘franchise’ VAT regime and urges swift adoption of a simplified system aligned with EU rules while the Commission reviews the case.