Sweden: Proposed amendments to VAT rules
Public comments may be submitted by April 8, 2026.
The government on February 13, 2026, opened a public consultation on a bill proposing amendments to various value added tax (VAT) rules effective January 1, 2027, including:
- Clarifying and codifying existing tax agency practice on cross‑border trade, taxable events, electronic interfaces, and special schemes, including the Union, third‑country, and import regimes
- Refining threshold rules, reporting obligations, deduction limitations, and the treatment of certain supplies, including energy supplies under the Union scheme
Public comments may be submitted by April 8, 2026.
In addition, the Ministry of Finance submitted a bill proposing amendments to various VAT rules effective July 1, 2026, intended to combat VAT fraud and evasion.
In particular, the proposed amendments would allow the Swedish Tax Agency to deny VAT registration, mark VAT numbers as invalid in the VAT Information Exchange System, and, under certain conditions, deny crediting of excess input VAT.
For more information, contact a KPMG tax professional in Sweden:
Jennifer van der Gronden | jennifer.vandergronden@kpmg.se