Global Daily Tax News, Sweden Proposes Tax Agency Access To Companies' Online Accounts, (Nov 25, 2025)

The Swedish Government is to seek lawmakers' approval for the tax agency to audit companies' accounting records online.

The proposal is intended to make the audit process more efficient and facilitate collaboration with audited companies, the Government said.

The Government stated, "Companies are increasingly using various digital services for bookkeeping and other accounting material. It is common for bookkeeping, for example, to be stored in cloud services. At the same time, the Swedish Tax Agency is not allowed to connect to the internet to audit a company's accounts today. This means that the Swedish Tax Agency cannot access the information directly, but the company being audited may need to create a copy of the material which is then sent on to the Swedish Tax Agency. This means increased administration for companies and the Swedish Tax Agency alike and there is a risk of transmission errors when creating a copy of the material. In addition, the risk of unscrupulous companies withholding information increases."

Under the proposal, the Swedish tax agency would be allowed to access electronic information through the internet even when a company does not cooperate.

If approved, the proposal would be effective from April 1, 2026.