Sweden Launches Online VAT Audits

Sweden has approved new “online audit” powers allowing Skatteverket to inspect business accounting records directly through internet-based and cloud systems. The measure does not create real-time reporting yet, but it strengthens digital tax control and may support future structured e-invoicing and digital reporting reforms.

Sweden is advancing “online audits”. On 6 May 2026, Parliament approved government proposals granting the Swedish Tax Agency (Skatteverket) the power to inspect businesses’ accounting records and other materials directly via the internet, including cloud platforms and third-party systems.

The proposal mirrors international trends, such as the UK’s Making Tax Digital (MTD) for VAT and Greece’s myDATA platform, which enable direct digital access and real-time data sharing.

Current limitations and proposed changes

Today, Skatteverket is legally prohibited from connecting to the internet to inspect company accounting systems. Even if records are in modern cloud platforms, the agency must request extracted copies from the business. This creates extra administrative work, risks transmission errors, and allows opportunities for data omission or manipulation.

The new proposal includes:

• Removing the ban on internet connections for audit purposes.
• Updating rules on securing evidence to support remote examination of electronic records.
• Allowing Skatteverket to access data directly (e.g., via cloud environments) even if the company does not cooperate, where legally permitted.

From 1 April 2026, Skatteverket auditors will be able to log in remotely and inspect digital bookkeeping, VAT ledgers, and supporting documents directly in live systems.

Broader context

Sweden’s move does not yet introduce a centralised real-time reporting system. Instead, it enables the tax authority to “go to the data” in the taxpayer’s own systems. This aligns with ongoing discussions on wider structured e-invoicing.

Sweden already mandates structured e-invoicing for B2G transactions (since April 2019, using Peppol BIS Billing 3.0). In July 2025, Skatteverket launched a consultation on extending structured e-invoicing to B2B. The new online access powers are expected to support future digital reporting by encouraging technical alignment and increasing policy comfort with stronger digital controls.

Practical implementation

Likely models include:

• Read-only auditor access to cloud accounting platforms.
• Standardised APIs from software vendors for querying specific datasets.
• Third-party connectors via tax engines or e-invoicing hubs.

The proposal also addresses non-cooperation scenarios, raising questions about compelling accounting providers to grant access, ensuring data minimisation, and setting logging/evidence standards. These details will be clarified in secondary rules and guidance.