Stricter rules to combat VAT fraud
Published:
The Riksdag voted in favour of the Government’s proposal on tougher measures against fraud involving value-added tax, that is, VAT fraud. The aim is to reduce fraud and to prevent tax evasion.
The proposals mean that the Swedish Tax Agency will:
- have greater opportunities to carry out checks in connection with applications for VAT registration;
- be able to reject applications for registration or cancel someone’s VAT registration;
- mark a VAT registration number as invalid in the EU VAT information exchange system;
- have the opportunity to decide not to credit excess input VAT in cases where there is a risk of tax evasion.
The new rules will come into force on 1 July 2026.