If you sell or rent something via an app or website, for example if you rent out a home via Airbnb, you will be required to provide new information.
The background is new rules for so-called digital platform companies that came into effect on January 1.
This information will then be passed on to the Swedish Tax Agency and also disseminated to other countries’ tax authorities in cases where it is necessary.
– If there is someone who has sold on a platform in Sweden that is to be taxed in another country, we will hand over the information to that country, says Johan Falksäter at the Tax Agency.
What information must be provided then? Among other things, it concerns name and address. The company that owns the platform must also disclose information about how much income the customers have had to the Swedish Tax Agency.
“Not everyone has been taxed”
– I won’t say that it has been easy to avoid taxation, but we can see that not everyone has been taxed for the rental, says Johan Falksäter at the Tax Agency.
What then happens if the person who sells or rents out refuses to provide the requested information? Then the platform company must either terminate the seller’s account and prevent the seller from re-registering, or withhold payment of compensation to the seller.
The new rules regarding platforms collecting and submitting data to the Swedish Tax Agency entered into force on January 1, 2023, and platform companies must report to the Swedish Tax Agency by June 30 at the latest.