Fiscal subject related
General information
Sweden is preparing for new EU regulations under the VAT in the Digital Age (ViDA) directive. The Tax Delegation of the Confederation of Swedish Enterprise (NSD) has asked the government to launch a public inquiry into how e-invoicing and digital reporting should be handled nationally.
The NSD stresses that Sweden’s strategy will have a major impact on businesses. Although ViDA creates a common EU framework, member countries still have freedom to make decisions about:
· Reporting domestic transactions
· Handling VAT-exempt operations
· Technical standards
Penalties for violations:
The NSD wants the inquiry to include a wide range of voices from the Swedish business world. Its request has been submitted to the Ministry of Finance, which has yet to reply. At the same time, the Swedish Tax Agency has launched a nationwide survey to collect business opinions on e-invoicing. The survey is available online and open throughout June and July 2025.
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