- Sweden proposes amendments to its VAT Act to align with the EU’s ViDA Directive, effective January 1, 2027.
- The changes clarify cross-border VAT rules, including when VAT is chargeable and reporting obligations arise.
- Special VAT reporting regimes (OSS, IOSS) are introduced or expanded, covering third country, Union, and import regimes.
- The scope of VAT regimes is extended to platform-facilitated supplies, with clarifications on VAT treatment, input VAT deduction, and refund rules.
Source: globalvatcompliance.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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