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.
Source: GVC