VAT compliance and reporting rules in Sweden 2023 Below is summary of the major rules provided under Swedish VAT rules (Mervärdesskattelagen 1994, VAT Act), plus adoption of EU VAT Directive provisions . Check our country VAT guides for other jurisdictions. Our VAT Calculator & VAT Filer products
Sweden mandatory PEPPOL e-invoicing for 2024? The Swedish tax authority, Skatteverket, and Ministry of Finance are reviewing introducing Digital Reporting Requirements (DRR) for VAT invoice reporting to help tackle VAT fraud and close the VAT gap. This would likely be in coordination with the EU VAT
Bill presented to hike Value Added Tax registration level to take thousands out of tax net; other COVID-19 support Sweden is to increase its Value Added Tax Registration threshold to SEK 80,000 (approx €7,800) per annum from SEK 30,000. Businesses providing taxable supplies below this threshold
Rollover of 12 month VAT payments options The Swedish tax agency is offering resident taxpayers options around the postponement of VAT reporting and payments in the light of ongoing COVID-19 disruption. The package is essentially an extension of tax cashflow help the agency has been
Government to lift thousands out of VAT net; cuts to supplies on reduced rates The Swedish government has proposed increasing the Value Added Tax registration threshold from SEK 30,000 to SEK 80,000 (approx. €7,900) per annum. In addition, it is proposing to switch a range
