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.
They will take effect on 1 July 2026.
The bill gives the Agency enhanced scrutiny at registration, the ability to refuse or deregister VAT registrations, the power to invalidate Swedish VAT numbers in VIES, and the authority to block excess input VAT repayments.
Invalidating a Swedish VAT number in VIES will disrupt zero‑rated intra‑EU supplies, preventing customers from relying on zero‑rating rules.
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