Sweden has launched an inquiry into how new EU VAT rules should be implemented in national law. The reforms aim to modernize reporting through electronic invoicing and strengthen tools against fraud.
The Swedish Government has decided to appoint an inquiry to analyze how new EU rules on value-added tax (VAT) should be implemented in Swedish law. Among other things, the new EU rules require that reporting of trade between EU countries be carried out digitally.
This announcement was made on 5 February 2026.
For several years, work has been underway within the EU on the legislative package VAT in the Digital Age. The purpose of the new rules is to adapt VAT regulations to today’s technology. In addition, the new rules provide better opportunities to combat VAT fraud.
The new rules stipulate that reporting of trade between EU countries must be digital, based on electronic invoicing.
An investigator has now been tasked with examining how these rules can be introduced into Swedish law.
“This is another step in ensuring that no tax revenue is lost through fraud or error. With the new rules, we gain better tools to stop VAT fraud. It also strengthens the conditions for fair competition within the EU,” says Minister for Finance Elisabeth Svantesson.
The investigator’s tasks include:
- analyzing which legislative changes are necessary to introduce rules on digital reporting and electronic invoicing for cross-border transactions between companies,
- assessing whether Sweden should also introduce electronic invoicing and digital reporting for domestic transactions, and
- analyzing and evaluating the Swedish Tax Agency’s ability to use the transaction data collected.
The assignment must be reported no later than 30 November 2027.
