Sweden to introduce VAT reverse charge on mobile phones

5 October 2020

In an effort to prevent VAT fraud, Sweden will introduce a domestic reverse charge on supplies of computer chips, mobile phones, games consoles, laptops, and computer tablets. 

This new mechanism will be introduced from 1 January 2021 and will mean that businesses providing these types of electronic goods will no longer have to charge VAT on their supplies to other business customers. Instead, it will be the customers’ responsibility to account for the VAT in their own returns.

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