Sweden has launched a public inquiry into mandatory e-invoicing and digital VAT reporting, aligning with the EU’s ViDA framework. The inquiry will be completed by 30 November 2027 and will assess extending e-invoicing to domestic transactions. EU ViDA requires cross‑border B2B e‑invoicing with reporting obligations starting 1 July 2030.
The inquiry will be completed and submitted to the Swedish government by 30 November 2027.
Reporting obligations under EU ViDA begin on 1 July 2030.
It will assess whether mandatory e‑invoicing should be extended to domestic Swedish transactions.
Structured electronic invoices are the primary data source for VAT reporting under ViDA.
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VatCalc · 3 days ago
The Swedish Parliament approved a temporary cut of the food VAT rate from 12% to 6% effective 1 April 2026 until 31 December 2027. A food commission will monitor supermarket prices to ensure savings are passed on, and the measure is part of a broader economic package that includes increased housing allowances for low‑income families.
LinkedIn Article by Bruno Gasparotto · 6 days ago
A preliminary ruling before the CJEU (Case T‑96/26, TellusTax Advisory) examines whether a Swedish supplier’s right to deduct input VAT can be limited because the services were provided to a Luxembourg securitisation vehicle that benefits from a fund‑management VAT exemption. The Swedish Tax Authorities denied the deduction, arguing that VAT must have been due in Luxembourg for the deduction to apply. The outcome will have implications for securitisation vehicles and the broader fund industry.
VatCalc · 11 days ago
Sweden has introduced a new bill to strengthen anti‑VAT fraud enforcement, effective 1 July 2026. The legislation expands the Swedish Tax Agency’s powers, including enhanced scrutiny at registration, refusal or deregistration of VAT registrations, invalidation of Swedish VAT numbers in the EU VIES system, and blocking excess input VAT repayments. These measures aim to disrupt missing‑trader, carousel, and repayment fraud across the EU.
VatCalc · 13 days ago
Sweden is preparing to overhaul its One‑Stop Shop (OSS) and e‑commerce VAT rules effective 1 January 2027. The changes clarify deemed‑supplier status for platforms, tighten distance‑sales threshold conditions, redefine the interaction with the domestic threshold, expand the third‑country OSS regime, and refine input‑VAT deduction and refund regimes.
The Invoicing Hub · 18 days ago
Sweden will evaluate until December 2027 whether to adopt domestic e‑invoicing or continue with the EU ViDA requirements. The EU ViDA Directive obliges Sweden to implement e‑invoicing and e‑reporting for intra‑community transactions by July 2030. In February 2026, the Ministry of Finance appointed a commissioner to review options, with conclusions due by November 2027.
Bloomberg Tax · 19 days ago
The Swedish Tax Court issued Advance Notice No. 54‑25/I on 17 Dec 2025, clarifying that the input VAT deduction limitation for permanent residences does not extend to parking garages that are clearly separated from the residence. In the case, a taxpayer owning a residential building, a commercial building and a parking garage sought guidance, and the court ruled that the garage’s design and use meant it was not part of a permanent residence, so its costs are not subject to the limitation.
