Sweden's parliament has approved VAT changes effective January 1, 2025, including raising the VAT registration threshold to SEK 120,000 and imposing a 12% VAT rate on artwork sales. Virtual events will now be taxed based on the recipient's location, and the new EU-Wide Small Business Scheme allows businesses to benefit from VAT simplifications across multiple EU states. These amendments aim to simplify VAT compliance and support businesses in the digital economy.
Latest changes regarding VAT changes in Sweden
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Sweden
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
29.10.2024
Content accuracy validation time:
08:12h
The Riksdag, Sweden's parliament, has approved a series of amendments to the VAT law, introducing significant changes effective from January 1, 2025.:
- Increased VAT registration threshold: the VAT registration threshold will rise from SEK 80,000 to SEK 120,000 (USD 11,360), allowing more companies to use simplified invoices.
- VAT on Artwork sales: Sales of artwork will be subject to a 12 percent VAT rate, regardless of whether sold by the artist or their estate. However, this reduced rate cannot be combined with the profit margin tax regime.
- Virtual events and activities: The place of supply for virtually hosted events and activities will be determined by the recipient's location. This aligns with the EU VAT Directive, which currently taxes such activities based on where they are held.
- EU-Wide Small Business scheme: The legislation will enable companies operating across EU borders to benefit from the small business scheme in multiple states. Non-resident businesses can also benefit if their supplies fall below the Swedish threshold and their EU-wide turnover does not exceed EUR 100,000.
These changes aim to simplify VAT compliance and adapt to the evolving digital economy, providing clarity and support for businesses operating within and across Sweden's borders.
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