The decision was made on December 2, 2020 (SkU7).

The Parliament declares:

“Reverse charge for VAT is to be introduced for domestic trade in items including mobile phones. In these cases, the buyer will be responsible for reporting and paying the output VAT on the goods instead of the seller. The Parliament approved the government’s proposal.

The reverse charge will only apply if the invoice exceeds 100,000 SEK. The new rules do not apply to sales to private individuals. The purpose of the change is to prevent extensive VAT fraud that leads to significant tax losses.”

The reverse charge shall apply to the sale of mobile phones, integrated circuit devices, game consoles, tablet computers, and laptop computers.

Reverse charge shall be applied to domestic sales of these products between taxable persons who are or should be registered for VAT here.

The legislative changes will take effect on April 1, 2021.

Sources: The Parliament SkU7