Sweden: Clarification on reporting obligations for digital platform operators

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The Swedish Tax Agency recently provided further clarification on the reporting obligations for digital platform operators effective from January 1.


Details of the Clarification

The agency outlined several details regarding the control data that operators are required to submit. This includes the first reporting deadline on January 31, 2024, which covers mediated sales and leases during 2023, and the specific XML format for reporting.


Deadlines and Requirements

The agency also set a registration deadline of June 30 for digital platform operators, and a May 2 deadline for certain operators without sellers to apply for an exemption from submitting control data. The deadline for operators to review their sellers’ information was set for December 31, 2024, and it was made clear that operators are required to submit information regardless of the seller’s country of tax domicile.


These updates are intended to ensure that digital platform operators are compliant with tax regulations and to prevent tax evasion in the digital age.


Source: skatteverket.se


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