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Potential changes ahead for the Swedish VAT treatment of second-hand goods and donations

The government has appointed a public inquiry to review VAT rules for the sale of second-hand goods and donation of goods. The business community has emphasized the need for amendments in tax regulations that impede sustainable investments. The inquiry will analyze the extent to which the VAT directive allows for the application of the simplified margin scheme for second-hand goods and will also review the rules concerning the donation of goods to charitable organizations. The business community prioritizes the efficient utilization of existing resources and calls for simplifications in the VAT system to support sustainable initiatives. The result of the public inquiry is expected to be published by March 31, 2025.

Source Svensktnaringsliv.se

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