As of 2023, new rules apply that state that whoever runs a digital platform, a so-called platform operator, must in certain cases collect information about their sellers on the platform and the compensation they earn there. The data must then be reported annually to the Swedish Tax Agency. The first reporting takes place no later than 31 January 2024 for the income year 2023.
There is now an e-service for registering platform operators: Provide information on the reporting obligation for platform operators. The notification to the Tax Agency must be made by 30 June 2023 at the latest.
Whoever runs a digital platform needs to decide for themselves whether they are covered by the new rules:
- Platform operators covered by the rules must register by 30 June 2023 at the latest.
- Platform operators who do not have sellers who are required to report can apply for an exemption from submitting control data, which must be done by May 2, 2023 at the latest.
- An e-service for notification and application for exemption is available on the Tax Agency’s website.
- Platform operators who have sellers who are required to report must review their sellers’ information (so-called customer awareness process). Some review must be completed by December 31, 2023.
Read more about the new rules and how platform operators can assess whether their platform is covered:
Source Skatteverket
