The Swedish government opened a public consultation on 13 February 2026 on proposed amendments to the Value Added Tax Act (2023:200), updating rules for cross-border trade, special VAT schemes, and electronic interface reporting. The changes align with EU directives and the VAT in the Digital Age package, with a planned entry into force on 1 January 2027.
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to Council Directive 2006/112/EC and the EU’s VAT in the Digital Age package.
The draft introduces specific provisions to determine when the taxable event occurs and when reporting obligations arise under the third-country, Union, and import schemes. It also sets out rules for the commencement of reporting obligations where a taxable person is deemed to have acquired and supplied goods via an electronic interface. This aims to clarify the timing of compliance obligations for cross-border transactions facilitated through digital platforms.
The proposals further clarify the application of distance-selling thresholds. For these rules to apply, goods must be dispatched from the Member State where the supplier is established, or, if there is no establishment, from where the supplier is resident or normally resides. Taxable persons registered under the Union scheme would be considered to have opted for the standard place-of-supply rules rather than relying on threshold-based exceptions, ensuring a consistent approach across the EU.
The draft legislation outlines updated rules on cross-border trade, including the chargeable event, the start of accounting obligations, and the operation of third-country, Union, and import schemes. A key clarification expands the rule deeming taxable persons using electronic interfaces to facilitate intra-EU supplies of goods. Under the proposals, this rule would also apply to supplies made to taxable persons or non-taxable legal persons whose intra-EU acquisitions are not subject to VAT, broadening its scope significantly.
Additional changes include extending the third-country scheme to cover services supplied to customers not established, resident, or normally residing in the EU. The legislation also clarifies that input tax deduction prohibitions only apply to activities reported under a special scheme. Moreover, supplies of gas, electricity, heat, and cooling delivered through specific networks could, under certain conditions, be treated as intra-Community distance sales when applying the Union scheme. Separate procedures for claiming input tax refunds would depend on whether the taxable person is established inside or outside the EU.
The consultation is open until 8 April 2026. The proposed amendments are scheduled to enter into force on 1 January 2027.
