Reverse tax liability for VAT will be introduced in national trade in, among other things, mobile phones. In those cases, the buyer must be obliged to report and pay outgoing VAT on the goods instead of the seller. The Riksdag said yes to the government’s proposal.
The reverse tax liability shall only apply if the invoice exceeds SEK 100,000. The new rules do not apply to sales to private individuals. The purpose of the change is to prevent extensive VAT fraud that leads to large tax losses.
The changes to the law will take effect on April 1, 2021.
Source: riksdagen.se
Latest Posts in "Sweden"
- Assessment of Single or Multiple Supplies for VAT Purposes: New Method and Classification Changes 2026
- Sweden Delays New VAT Rules for Landlord-Provided Parking Spaces Pending Government Inquiry
- Revaluation of Tax Base in Related Party Transactions with Non-Market Prices for VAT Purposes
- Deductibility of Purchases Related to Overall Economic Activity: General Expenses and VAT Rules 2026
- Sweden Temporarily Reduces Food VAT to 6% from April 2026 to December 2027
