Sweden will appoint a special investigator to guide the implementation of the EU’s VAT in the Digital Age (ViDA) rules, assessing both cross-border and potential domestic digital reporting requirements, with findings due by November 2027.
Sweden’s Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law.
The Council Directive (EU) 2025/516 for the EU’s VAT in the Digital Age (ViDA) Package took effect on 14 April 2025.
The goal is to modernise VAT regulations and increase tax revenue by, among other measures, introducing requirements for digital reporting to the Swedish Tax Agency, based on electronic invoicing, for cross-border transactions.
The investigator will also assess whether electronic invoicing and digital reporting should be introduced for domestic transactions, and, if so, to what extent.
The investigator’s tasks will include:
- Analysing which legislative changes are needed to implement the EU directive in Swedish law regarding digital reporting based on electronic invoicing for cross-border business-to-business transactions,
- Assessing whether electronic invoicing and digital reporting should also be applied to domestic transactions,
- Examining and evaluating the Swedish Tax Agency’s ability to utilise the collected data, and
- Submitting the necessary legislative proposals.
The findings must be reported by 30 November 2027.
