- Sweden’s Ministry of Finance has submitted Bill 2025/26:278 to Parliament to align the VAT Act with the EU’s ViDA directive.
- The bill updates cross-border VAT rules, reporting deadlines, special VAT regimes, and electronic interface provisions.
- It includes new rules for output VAT under special regimes and for taxable persons facilitating sales through electronic interfaces.
- The proposal clarifies VAT treatment for cross-border transactions, including distance sales, non-EU services, and energy supplies, and makes technical changes to input VAT deductions/refunds for some non-EU taxpayers.
- The law is proposed to take effect on January 1, 2027.
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.
