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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Regeringen · 4 days ago
The Swedish Finance Department has issued Directive Dir. 2026:9 to modernise VAT rules and strengthen anti‑fraud measures. It mandates a special investigator to assess how EU VAT rules for the digital age will be implemented in Swedish law, including digital reporting based on electronic invoicing for cross‑border transactions. The investigation must be reported by 30 November 2027.
PwC · 18 days ago
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.
International Tax Review · about 1 month 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 17 hours ago
Italy has raised the Intrastat acquisitions reporting threshold from €350,000 to €2 million for VAT‑registered businesses, effective 25 February 2026 for transactions in January 2026. The change, announced in Act No. 84415, keeps the INTRA‑2 bis form unchanged and is enabled by the country’s e‑invoicing platform and EU data‑exchange mechanisms.
GOV.UK · 2 days ago
The HMRC internal manual outlines the rules and procedures for calculating and managing default interest on VAT arrears. It covers legal powers, calculation methods, interest adjustments, and circumstances affecting default interest, providing guidance for HMRC staff and taxpayers.
Accountancy Bulgaria · 4 days ago
This article explains the distinct roles of VAT returns, VIES, OSS, and Intrastat in Bulgaria and the EU, highlighting that each serves a different purpose—tax calculation, B2B reporting, B2C cross‑border sales, and statistical monitoring. It notes key changes effective from 2026, including euro adoption for VAT communications and the gradual introduction of SAF‑T. Understanding these differences helps businesses avoid compliance errors and audit risks.
