On 12 January 2023, the Swedish Ministry of Finance issued a fact memorandum regarding the EU proposal to amend EU regulations as well as Directive 2006/112/EC on the common VAT system and how this relates to VAT rules for the digital age.
The Memorandum on proposed amendments highlighted a few core aspects of ViDA, including measures regarding digital reporting and mandatory e-invoicing for all cross-border transactions between taxable persons within the EU.
Source VATit
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Sweden"
- Approved: Temporary VAT Cut on Food: Reduced Rate from 12% to 6% (April 2026–December 2027)
- Sweden to Lower VAT on Dance Events to 6% from July 2026
- Sweden Temporarily Cuts VAT on Food and Dance Events to Support Households and Culture
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
