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.
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Meridian Global Services · 9 days ago
The Swedish Ministry of Finance has appointed a special commissioner to lead a comprehensive inquiry into the implementation of the EU’s ViDA directive. The commission, launched on 5 February 2026, is expected to submit its findings and legislative proposals by 30 November 2027, with Sweden required to meet EU digital reporting obligations by 1 July 2030. The review will assess mandatory e‑invoicing for domestic transactions and cross‑border B2B digital reporting.
VatCalc · 21 days ago
Sweden’s Parliament approved a proposal that will allow the Swedish Tax Agency to conduct online audits of businesses’ cloud accounting and VAT records starting 1 April 2026. The new powers remove the ban on internet access, enabling auditors to log in directly to live systems via read‑only profiles or secure APIs, even when the taxpayer does not cooperate. The change also updates evidence rules to support remote examination of electronic records and is part of a broader move toward structured e‑invoicing and digital compliance.
Law360 · 22 days ago
A new Swedish bill adopted on May 6 2026 empowers the Swedish Tax Agency to deny input VAT credits for significant excess amounts during audits. The change expands the agency’s authority to challenge VAT recoveries that exceed allowable limits, requiring businesses to review their input VAT claims for compliance.
VatCalc · 3 months 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 · 3 months 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 · 3 months 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.
Key Takeaways
They will come into force on 1 January 2027.
Platforms will be considered deemed suppliers when the customer is a taxable person or a non‑taxable legal person whose intra‑EU acquisitions are not subject to VAT.
Goods must be dispatched from the Member State where the supplier is established (or resident if no establishment).
It will be extended to services supplied to recipients who are not established, resident, or normally residing within the EU.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 17 February 2026. It relates to VAT developments in Sweden. The original source is VatCalc.
