Summary
- The Swedish government proposes to expand simplified profit margin taxation to goods with a purchase price up to SEK 10,000. [vatupdate.com]
- Food donations to approved charities engaged in social welfare would be VAT‑exempt. [vatupdate.com]
- Proposed entry into force: 1 January 2028. [vatupdate.com]
Extended article The Swedish government has tabled a bill titled “Simpler VAT rules for the sale of second‑hand goods and the donation of foodstuffs”. Under current rules, simplified profit margin taxation is only available where the margin per item cannot be determined. The proposal broadens its application to any goods with a purchase price ≤ SEK 10,000, easing burdens on e‑commerce second‑hand sellers who can then compute VAT on aggregated margins. A parallel measure exempts food donations to accredited social welfare recipients. Estimated public revenue impact: SEK ~72.8 million/year. The reforms link to the EU “Greening VAT” and circular economy agendas. [vatupdate.com], [vatcalc.com]
Sources:
- VATupdate – Government proposal
- vatcalc – Sweden VAT donations & reused goods
- Ehandel.com [vatupdate.com]
- [vatcalc.com]
- [ehandel.com]
