Sweden: VAT rate reduction for dance events; proposals for VAT and coupon tax changes
Proposed legislative changes for cross-border trade schemes and electronic submission of withholding tax information
Legislation, effective July 1, 2026, reduces VAT on admission to dance events from 25% to 6%.
In a separate development, the Swedish Ministry of Finance on June 9, 2026, published Proposition 2025/26:278, proposing amendments to the VAT law concerning cross-border trade and special VAT schemes. The proposal would implement changes linked to the EU VAT in the Digital Age (ViDA) package, including updates to third-country, Union, and import schemes. The amendments are proposed to become effective on January 1, 2027.
Additionally, the Swedish Ministry of Finance on June 4, 2026, published a legislative referral proposing amendments to the procedure for reporting dividend withholding tax, known as coupon tax. The proposal would allow companies to submit coupon tax information electronically to the Swedish Tax Agency, simplify reporting requirements, and grant new control powers to the Swedish Tax Agency. These amendments are proposed to become effective on January 1, 2027.
For more information, contact a KPMG tax professional in Sweden:
Clara Fex Rytterborg | clara.fex.rytterborg@kpmg.se