- Sweden plans to update OSS and e-commerce VAT rules from 1 January 2027, impacting cross-border trade, platform liability, and EU special schemes.
- Deemed supplier rules will now include platforms facilitating intra-EU supplies to certain taxable and non-taxable persons.
- Clarifications are made on distance sales thresholds, Union scheme registration, and when taxable events and reporting obligations arise.
- The third-country OSS scheme will expand to cover more services supplied to non-EU recipients.
- Input VAT deduction and refund mechanisms are clarified, and energy supplies may qualify as intra-Community distance sales under the Union scheme.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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