This article examines the constraints on cross‑border VAT grouping in Sweden, addressing both EU member states and non‑EU jurisdictions. It outlines the legal framework and practical implications for businesses operating across borders.
Global e-Invoicing Requirements Tracker
Get VAT and indirect tax news delivered to your inbox twice a week.
No spam. Unsubscribe anytime.
International Tax Review · 18 days ago
A Swedish Supreme Administrative Court ruling and updated Tax Agency guidance now restrict the scope of the transfer of a going concern (TOGC) exemption. The TOGC applies only when VAT would be chargeable on the asset transfer and the recipient can deduct input VAT, meaning many previously VAT‑neutral restructurings will incur VAT costs. Companies must reassess each asset’s VAT status when planning mergers or internal reorganisations.
VatCalc · about 3 hours ago
France will transfer all VAT provisions from the General Tax Code into a new consolidated framework, the Code de l’imposition sur les biens et services (CIBS), effective 1 September 2026. The reform modernises the legislative structure, codifies EU measures such as the ViDA package and IOSS, and allows a transition period until 31 December 2027. E‑invoicing rules remain outside the CIBS for the time being.
Biznis.ba · about 7 hours ago
The Federation of Bosnia and Herzegovina’s House of Representatives adopted a draft law on fiscalization of transactions, establishing obligations for electronic invoicing, a real‑time transaction recording system, monitoring mechanisms, and criminal provisions to curb tax evasion. The law builds on the 2009 fiscal systems law and aims to modernize tax compliance across the Federation.
Bloomberg Tax · 1 day ago
The German Ministry of Finance clarified rules on input VAT deductions for subsidized service providers that operate at persistent loss. The BMF Letter states that such providers cannot deduct input VAT for services unrelated to taxable activity and must satisfy a two‑step test linking remuneration to performance and confirming economic activity. The letter also amends the VAT Application Decree.
GetSix · 1 day ago
Poland’s Ministry of Finance and Economy has signed four executive regulations that finalize the technical and organisational aspects of the National E‑Invoicing System (KSeF). The new rules set exemptions for certain services, change simplified invoice handling, and introduce mandatory JPK_VAT reporting with KSeF identifiers from 1 February 2026. Businesses must update their accounting and ERP systems to comply with the new authorisation, authentication and data‑scope requirements.
VatCalc · 1 day ago
The Federation of Bosnia and Herzegovina has approved a bill that would make B2B and B2G e-invoicing mandatory via a Central Platform for Fiscalisation (CPF) and require B2C transactions to use approved Electronic Fiscal Systems (EFS). The proposal aims to align with the EU ViDA model by July 2030 and has moved from the Lower House to the upper house for final approval.