Sweden Proposes ViDA-Aligned VAT Amendments for Cross-Border and Platform Supplies from 2027

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.

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