Obligations for e-service for platform operators in Sweden

As of 2023, new rules apply for e-service platform operators. More precisely, the Swedish Tax Agency recently provided further clarification on the reporting obligations for digital platform operators. The agency outlined several details regarding the control data that operators are required to submit. This includes the first reporting deadline on January 31, 2024, which covers mediated sales and leases during 2023, and the specific XML format for reporting. In other words, the data must then be reported annually to the Swedish Tax Agency. The first report takes place no later than January 31, 2024, for the income year 2023. Also, there is now an e-service for registering platform operators: Provide information on the reporting obligation for platform operators. The notification to the Tax Agency must be made by June 30, 2023, at the latest.

To summarize, whoever runs a digital platform needs to decide for themselves whether they are covered by the new rules:

• Platform operators covered by the rules must register by June 30, 2023, at the latest.
• Platform operators who do not have sellers who are required to report can apply for an exemption from submitting control data, which must be done by May 2, 2023, at the latest.
• An e-service for notification and application for exemption is available on the Tax Agency's website.
• Platform operators who have sellers who are required to report must review their sellers' information (the so-called customer awareness process). Some review must be completed by December 31, 2023.

By the regulations, this creates obligations for sellers, which are defined as users of a platform who are registered on the platform and who carry out a relevant activity. To be covered by the reporting obligation, the seller must be active during the reporting period and must not be an exempt seller. The seller must carry out a so-called affected activity. It is an activity that is carried out for remuneration and includes the rental of real property, the provision of personal services, the sale of goods, and the rental of means of transport.