VAT compliance and reporting rules in Sweden 2025 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
Changes to Swedish VAT invoicing Rules January 2025 and EU Context Sweden has implemented significant changes to its VAT invoicing regulations, impacting simplified invoices from 1 January 2025. These changes reflect an alignment with broader EU VAT rules while addressing specific scenarios in Sweden. See
Parliament approves VAT registration threshold rise to acknowledge record inflation Sweden’s Riksdag parliament has signed-off on raising the 2025 annual sales threshold for VAT registration from SEK 80,000 to SEK 120,000 (approximately €10,100). The threshold was last raised in 2022. This new threshold will apply
Digital artwork and NFT a single VAT digital services supply The Swedish Tax Agency, Skatteverket, has provided guidance at the end of last month on the Value Added Tax liabilities for digital artwork and linked Non-Fungible Token (NFT). In short, it concludes they represent a
Tax Agency requests investigation to review mandatory electronic invoice for B2B and G2B Sweden is progressing its review of e-invoicing options with stakeholders in the sector. Skatteverket (tax agency), Bolagsverkey (company registration body) and Digg (government digital agency) have requested government to start an investigation
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
Sweden mandatory PEPPOL e-invoicing? The Swedish tax authority, Skatteverket, and Ministry of Finance will be 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 in
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
