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.