Sweden MOF Issues Memorandum on Proposal to Amend VAT Rules for Cross-Border Trade

The Swedish Ministry of Finance Feb. 13 issued Memorandum No. Fi2026/00342, on proposed amendments to the VAT Act in accordance with Directive 2025/516/EU on VAT in the digital age (ViDA). The proposal includes measures to: 1) clarify existing rules on cross-border trade, determining when the chargeable event occurs, and the entry into force of the reporting obligation; 2) introduce special reporting rules for output VAT under the third country, Union, and import regimes; 3) extend the scope of the third country and Union regimes to include supplies of goods and services facilitated through electronic interfaces; and 4) clarify VAT treatment ...