Starting in April 2026, Sweden’s tax administration will undergo one of its biggest changes in decades with the introduction of online tax audits. This reform grants the Swedish Tax Agency (Skatteverket) direct, near real-time access to businesses’ financial records, VAT data, and accounting information stored in cloud platforms and accounting systems, marking a clear shift toward “digital-first compliance”.
Instead of relying on document submissions, the Tax Agency will be legally authorized to access companies’ cloud-based or third-party accounting systems directly for audit purposes. Businesses will be legally required to provide secure system access upon request, enabling auditors to review records without traditional delays.
This proactive audit model mirrors international digital compliance initiatives, such as the UK’s Making Tax Digital (MTD), and aligns with EU-level discussions on continuous transaction controls and mandatory e-invoicing.
The reform introduces a strong focus on technology readiness and governance for all companies operating in Sweden. While the Tax Authority gains unprecedented access, audit confidentiality remains protected under Swedish law, with only official tax adjustments or penalties made public, ensuring the protection of sensitive business data.
