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.
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VatCalc · 8 days ago
The EU Court of Justice clarified that loyalty points in the Lyko case are discounts, not vouchers, because they cannot be redeemed independently of a purchase. This means VAT is charged on the full price of the initial purchase, and redemption of points reduces the VAT base of the subsequent purchase, while unused points require no VAT adjustment. The ruling also indicates that loyalty schemes that allow independent payment are treated as vouchers, triggering VAT at redemption.
Riksdagen · 10 days ago
Sweden’s Riksdag approved a temporary reduction of the VAT rate on food from 12% to 6% effective 1 April 2026, lasting until 31 December 2027. The change aims to support household finances during the period.
VatCalc · 18 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 · 22 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 · 26 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 · 28 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.