The Swedish tax administration (Skatteverket) is currently studying three different models of electronic VAT declaration (DRR) based on the proposal of the European Commission (EC) to harmonize the electronic VAT declaration framework within the 27 states . members.
During 2022, the Skatteverket will study three different models:
- Transmission of a standardized tax declaration file (SAF-T) or VAT declaration (the PTC approach).
- Reporting of transactions in real time, inspired by the SII in Spain or the RTIR in Hungary (CTC approach).
- Electronic invoicing: real-time declaration and validation of electronic invoices by the tax authorities.
Source Edicom
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