- Sweden is consulting on amendments to its Value Added Tax Act to update rules for cross-border trade, special VAT schemes, and electronic interface reporting, aligning with EU directives and the VAT in the Digital Age package.
- The proposals clarify when taxable events and reporting obligations arise, especially for transactions via digital platforms and electronic interfaces.
- Distance-selling thresholds and place-of-supply rules are clarified, ensuring consistency across the EU and expanding the scope of rules for electronic interface facilitators.
- The third-country scheme is extended to cover more services, and new rules address input tax deduction prohibitions and procedures for input tax refunds.
- The public consultation runs until 8 April 2026, with the amendments planned to take effect on 1 January 2027.
Source: regfollower.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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