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Sweden VAT reverse charge on mobile phones

  • Sep 25, 2020 | Richard Asquith

Sweden has become the latest EU member state to introduce the domestic reverse charge on electronics subject to VAT fraud. The measure covers: computer chips; mobile phones; games consoles; laptops and computer tablets. 

The measure will apply from 1 January 2021.

Sweden has the smallest VAT Gap in the EU. This estimates the difference between VAT forecast revenues versus actual receipts by the government. In the latest estimated (2018) by the EU, Sweden’s gap was just 0.7%, €306million.

Under the EU’s Quick Reaction Mechanism, member states may to introduce the domestic reverse charge mechanism, changing the taxable responsibility for declaration from the supplier to the recipient. This removes the VAT cash payment element of the transaction, so reducing the opportunity for fraud.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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