Sweden: Parliament Implements Bill No. 2022/36 – administrative cooperation rules for Digital Platform

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The Swedish Parliament implemented Bill No. 2022/36. The main goal of the bill is to strengthen the administrative cooperation for taxation and tax transparency between EU member countries for digital platforms by incorporating new standards.


Bill No. 2022/36 consists of the following:


  • Transferring of data from Digital Platforms between EU countries and Tax Authorities
  • Providing requirements for reporting to reportable sellers with residences in Sweden, another EU nation, or a third country
  • Determining relevant information to be disclosed with the tax authorities
  • Determining framework for competent authorities in case of joint audits, effective 1 January 2022.


The proposal sets out the steps that must be taken to implement Council Directive (EU) 2021/514 of 22 March 2021, amending Directive 2011/16/EU on administrative cooperation in taxation. The bill will enter into force on 1 January 2023.




Source: regeringen.se


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