As of 2023, new rules apply for e-service platform operators. More precisely, the Swedish Tax Agency recently provided further clarification on the reporting obligations for digital platform operators. 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. In other words, the data must then be reported annually to the Swedish Tax Agency. The first report takes place no later than January 31, 2024, for the income year 2023. Also, there is now an e-service for registering platform operators: Provide information on the reporting obligation for platform operators. The notification to the Tax Agency must be made by June 30, 2023, at the latest.
Source: fiscal-requirements.com
