Global Daily Tax News, Sweden Appoints Expert Group To Advise On VIDA Implementation, (Feb 13, 2026)

The Swedish Government has appointed an expert group to analyze how the EU's VAT in the Digital Age package should be implemented in Swedish law.

Legislation for the implementation of the EU's VAT in the Digital Age (VIDA) reforms entered into force on April 14, 2025, following publication in the Official Gazette in March 2025. While the regulations have direct effect, the changes must be transposed into national law by the member states, by the deadlines specified in Article 6.

VIDA will modernize how VAT is administered across the European Union. First, e-invoicing in respect of cross-border transactions will ensure that member states have the information necessary to modernize how VAT is administered and better tackle VAT fraud. Second, existing obligations on digital platforms will be expanded to cover passenger transportation services and short-term accommodation rentals, requiring tax to be collected where the underlying supplier does not charge VAT, definitely bringing the sharing economy within the scope of EU VAT. Finally, the package will considerably build on the existing VAT One Stop Shop model, introduced in 2015 to simplify the administration of VAT for e-commerce. This system reduces the need for businesses to register for VAT in multiple member states.

VIDA will be implemented over a ten-year period, based on an implementation strategy published by the Commission in late September 2025, as follows:

• Since the entry into force of the VIDA package on April 14, 2025, member states have been able to introduce mandatory e-invoicing rules under specific conditions. From the same date, improvements were made to the Import One-Stop-Shop (IOSS) framework;

• From January 1, 2027, certain legislative clarifications for users of the One Stop Shop (OSS) and IOSS schemes will become effective. In addition, some additional elements of the single VAT registration (SVR) reforms (discussed below) will apply;

• From July 1, 2028, platforms facilitating the supply of short-term accommodation and ride-hailing services will be required to comply with new deemed supplier measures, requiring them to collect and remit VAT where the underlying supplier is not registered for VAT. However, member states may opt to delay implementation until January 1, 2030;

• Also from July 1, 2028, the EU will introduce the main single VAT registration reforms, as well as a mandatory reverse charge for non-identified suppliers;

• From July 1, 2030, the new Digital Reporting Requirements will affect cross-border B2B transactions, with e-invoicing becoming mandatory and the default method for invoicing; and

• By January 1, 2035, member states with a domestic digital real-time transaction reporting obligation must align their systems with the cross-border digital reporting system, marking the final phase of this comprehensive VIDA package.

The Single VAT Registration reforms will be implemented starting 2027 and in full from 2028. The overall purpose of these reforms is to reduce the number of situations where businesses are required to register for VAT in different member states. This is, first, achieved through the extension of the existing One Stop Shop (OSS) model to additional B2C supplies (notably, in the e-charging sector).

Announcing the commencement of an inquiry into implementation in Sweden, Elisabeth Svantesson, Sweden's Minister for Finance, said: "This is another step in the work to ensure that no tax money is lost to fraud and errors. With the new rules, we will have better tools to stop VAT fraud. It also means that the conditions for competition on equal terms within the EU are strengthened."

The inquiry will, among other things:

• Analyze what legal changes are needed to introduce rules on digital reporting and electronic invoicing in cross-border transactions between companies;

• Assess whether Sweden should also introduce electronic invoices and digital reporting for transactions within the country, and Analyze how the tax agency can best use the transaction data received.

The inquiry will present its findings by no later than November 30, 2027.