Sweden Launches Technical Review of VAT Rules for Cross‑Border Trade

In February 2026, the Swedish Ministry of Finance published a promemoria (Fi2026/00342) entitled “Teknisk översyn av mervärdesskattereglerna vid gränsöverskridande handel”, together with a formal remiss to stakeholders. The initiative forms part of Sweden’s alignment with recent and forthcoming amendments to the EU VAT Directive (Directive 2006/112/EC), including measures connected to the VAT in the Digital Age (ViDA) legislative package. [regeringen.se], [regeringen.se]

Background and Purpose

The promemoria proposes technical amendments to the Swedish VAT Act (mervärdesskattelagen (2023:200)) to reflect EU‑level changes and clarify how existing rules are to be applied in practice. According to the Ministry of Finance, the focus is not a policy overhaul but rather clarification, codification of current administrative practice, and limited extensions of existing special schemes. [regeringen.se]

The review addresses VAT rules that are particularly relevant for cross‑border trade in goods and services, where complexity and inconsistent application have historically created administrative burdens for businesses and tax authorities alike. [regeringen.se]

Key Areas Covered by the Promemoria

The proposed changes concern several core elements of cross‑border VAT:

• Taxable event and chargeability
  The promemoria clarifies rules on when VAT becomes chargeable in cross‑border situations, aligning Swedish law more closely with the structure of the EU VAT Directive. [regeringen.se]
• VAT reporting obligations
  Adjustments are proposed regarding when reporting obligations arise, including within special VAT schemes. These changes are presented as technical clarifications rather than new compliance concepts. [regeringen.se]
• Special schemes (OSS/IOSS equivalents)
  The review covers the third‑country scheme, Union scheme, and import scheme, including:
  • Codification of how these schemes are currently applied in Sweden
  • Limited extensions of the scope of the third‑country and Union schemes
  • New provisions on how output VAT is to be reported within the special schemes [regeringen.se]
• Electronic interfaces and deemed supplier rules
  The promemoria proposes new rules for taxable persons facilitating supplies through electronic interfaces, reflecting EU‑level developments on platform‑based business models. [regeringen.se]

Entry into Force

The Swedish government proposes that the legislative amendments enter into force on 1 January 2027, subject to completion of the consultation process and subsequent legislative steps. [regeringen.se]

The Remiss Process

In parallel with publication of the promemoria, the Ministry of Finance issued a formal remiss to public authorities, business organisations, and other stakeholders. The remiss documentation lists the consultation bodies and confirms that:

• The deadline for responses is 8 April 2026
• All submitted opinions will form part of the government’s continued legislative work [regeringen.se]

The remiss confirms that this initiative is positioned as a technical alignment exercise, rather than a substantive redesign of the Swedish VAT system. [regeringen.se]

Relevance in a ViDA Context

While the promemoria itself is framed as a technical review, it explicitly references amendments to the EU VAT Directive that are part of the VAT in the Digital Age legislative package. As such, it provides an early illustration of how Member States are beginning to translate EU‑level VAT reforms into domestic law, particularly in areas such as:

• special VAT schemes,
• platform‑facilitated supplies, and
• harmonised reporting concepts. [regeringen.se]

Conclusion

Sweden’s Teknisk översyn av mervärdesskattereglerna vid gränsöverskridande handel represents a measured, technical step toward EU VAT alignment. Rather than introducing new policy directions, it seeks to improve legal clarity, codify established practice, and prepare Swedish VAT legislation for the evolving EU framework governing cross‑border and digital trade. [regeringen.se], [regeringen.se]