2026-03-042025/26:SkU17 · p.4SkUTaxation
Other value-added tax matters
Other VAT issues: fraud prevention and hidden-VAT compensation for municipalities
What's at stake: The outcome affects how quickly authorities get tools against organized VAT fraud that costs the state billions, and whether municipalities and regions get hidden-VAT compensation that doesn't favor outsourced operations over in-house delivery.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The vote is about whether parliament should now call on the government to take further action against VAT fraud and change the hidden-VAT compensation for municipalities, or whether legislation already under way and earlier inquiries are enough.
Yes Yes — the committee proposal
The committee points to government bills already introduced against VAT fraud, and to donation of goods, hidden VAT, and VAT deductions already being reviewed or recently investigated, and therefore rejects the motions.
No No — the reservations
Reservation 11 (V)
The government should set up an inquiry into hidden-VAT compensation so it no longer favors outsourced or incorporated operations, and immediately act on the completed inquiry against organized VAT fraud.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 11 by V.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/19/0/3 | follows the plan | confidence: medium | not addressed |
| S | No | Abstain 0/0/93/13 | departs from the plan | confidence: medium | not addressed |
| MP | No | Abstain 0/0/15/3 | departs from the plan | confidence: medium | not addressed |
| C | No | Abstain 0/0/21/3 | departs from the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 60/0/0/8 | departs from the plan | confidence: low | not addressed |
| SD | No | Yes 61/0/0/10 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2025/26:325 by Ilona Szatmári Waldau et al. (V), 2025/26:386 by Michael Rubbestad (SD) demands 1 and 2, 2025/26:1087 by Anna Wallentheim (S), 2025/26:1517 by Peter Ollén (M), 2025/26:1977 by Sten Bergheden (M), 2025/26:2823 by Stina Larsson et al. (C) demand 14, 2025/26:3553 by Niklas Karlsson et al. (S) demand 26, and 2025/26:3568 by Anne-Li Sjölund and Helena Lindahl (both C).
Original (Swedish)
Riksdagen avslår motionerna 2025/26:325 av Ilona Szatmári Waldau m.fl. (V), 2025/26:386 av Michael Rubbestad (SD) yrkandena 1 och 2, 2025/26:1087 av Anna Wallentheim (S), 2025/26:1517 av Peter Ollén (M), 2025/26:1977 av Sten Bergheden (M), 2025/26:2823 av Stina Larsson m.fl. (C) yrkande 14, 2025/26:3553 av Niklas Karlsson m.fl. (S) yrkande 26 och 2025/26:3568 av Anne-Li Sjölund och Helena Lindahl (båda C).
Riksdag decision: The Riksdag said no to 49 proposals in motions about value-added tax. The motions concern, among other things, changes to value-added tax rates and exemptions from value-added tax. The Riksdag refers, among other things, to ongoing work and to the fact that the Riksdag has previously taken a position on these issues.
Counter-proposals
- The counter-proposal wants to introduce reduced value-added tax on certain repairs and maintenance of products. (V) — Reservation 11
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan states that privatizations of welfare open for criminals to profit from public funds and demands effective oversight of organized financial crime.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan states that privatizations of welfare open for criminals to profit from public funds and demands effective oversight of organized financial crime. Immediately implementing a completed investigation into action against VAT fraud follows directly from that. That compensation for hidden VAT is investigated anew also aligns with the plan, since rules that in practice favor contracted or incorporated operation drive precisely the privatization the plan wants to stop.
Original (Swedish)
Planen slår fast att privatiseringarna av välfärden öppnar för kriminella att sko sig på skattemedel och kräver effektiv uppföljning av den organiserade ekonomiska brottsligheten. Att omgående omsätta en färdig utredning i åtgärder mot momsbedrägerier följer direkt av det. Att ersättningen för dold moms utreds på nytt ligger också i linje med planen, eftersom regler som i praktiken gynnar upphandlad eller bolagiserad drift driver på just den privatisering planen vill stoppa.
- privatization opens for crimedecisive»Privatiseringarna av välfärden öppnar upp för kriminella att sko sig på skattemedel.« (2022 manifesto ↗)“Privatizations of welfare open up for criminals to profit from public funds.”
- combat financial crime»Det behövs en effektiv uppföljning av den organiserade« (party programme ↗)“There needs to be effective oversight of organized”
- serious financial crime»Ekonomisk brottslighet i företag leder till allvarliga konsekvenser,« (party programme ↗)“Financial crime in businesses leads to serious consequences,”
- stop profit-driven welfare»Vänsterpartiet vill införa ett totalförbud mot alla vinstdrivande verksamhetsformer inom välfärden.« (2022 manifesto ↗)“The Left Party wants to introduce a total ban on all profit-driven activities within welfare.”
The plan requires that systems leading to lack of control and leakage of tax funds be abolished and that tax evasion and economic crime be stopped, which carries the requirement that a completed investigation into organised VAT fraud be immediately implemented in measures.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that systems leading to lack of control and leakage of tax funds be abolished and that tax evasion and economic crime be stopped, which carries the requirement that a completed investigation into organised VAT fraud be immediately implemented in measures. That compensation for undeclared VAT in practice benefits purchased or incorporated care stands in conflict with the plan's measures against commercialisation of welfare.
Original (Swedish)
Planen kräver att system som leder till bristande kontroll och läckage av skattemedel avskaffas och att skattefusk och ekonomisk brottslighet stoppas, vilket bär kravet på att en färdig utredning mot organiserade momsbedrägerier omgående omsätts i åtgärder. Att ersättningen för dold moms i praktiken gynnar upphandlad eller bolagiserad drift står i strid med planens åtgärder mot kommersialisering av välfärden.
- stop leakage of tax fundsdecisive»Avskaffande av system som leder till bristande kontroll, läckage av skattemedel,« (party programme ↗)“Abolition of systems leading to lack of control, leakage of tax funds,”
- against commercialisation of welfare»Åtgärder mot kommersialisering av välfärden.« (party programme ↗)“Measures against commercialisation of welfare.”
- stop tax evasion»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare fraud and money laundering shall be stopped.”
- combat fraud»Bekämpande av bedrägerier och all annan ekonomisk brottslighet.« (party programme ↗)“Combating fraud and all other economic crime.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that welfare fraud and organized economic crime be prioritized highly and that cooperation between authorities against money laundering, among other things, be strengthened, which directly supports the requirement for immediate tools against VAT fraud.
Plan documents: party programme
Reasoning and quotes
The plan requires that welfare fraud and organized economic crime be prioritized highly and that cooperation between authorities against money laundering, among other things, be strengthened, which directly supports the requirement for immediate tools against VAT fraud. It also states that politics needs greater authority over how shared resources are distributed and that profit interests do not belong in welfare. Investigating whether compensation for hidden VAT in practice benefits contracted operations is therefore in line with the plan.
Original (Swedish)
Planen kräver att välfärdsbrott och organiserad ekonomisk brottslighet prioriteras högt och att myndigheternas samarbete mot bland annat penningtvätt förstärks, vilket direkt bär kravet på omedelbara verktyg mot momsbedrägerier. Den slår också fast att politiken behöver större rådighet över hur gemensamma resurser fördelas och att vinstintressen inte hör hemma i välfärden. Att utreda om ersättningen för dold moms i praktiken gynnar upphandlad drift ligger därför i planens linje.
- prioritize welfare frauddecisive»Välfärdsbrott – där gemensamma resurser utnyttjas och förtroendet för våra trygghetssystem undergrävs – måste prioriteras högt.« (party programme ↗)“Welfare fraud — where shared resources are exploited and trust in our safety systems is undermined — must be prioritized highly.”
- strengthened inter-agency cooperation»Samarbetet och informationsdelningen mellan myndigheter för att stoppa penningtvätt, välfärdsbrott och organiserad ekonomisk brottslighet ska förstärkas.« (party programme ↗)“Cooperation and information sharing between authorities to stop money laundering, welfare fraud and organized economic crime shall be strengthened.”
- authority over shared resources»Politiken behöver därför ha större rådighet över hur våra gemensamma resurser fördelas.« (party programme ↗)“Politics therefore needs greater authority over how our shared resources are distributed.”
- welfare before market logic»Välfärden ska byggas utifrån solidaritet, inte marknadslogik.« (party programme ↗)“Welfare shall be built on solidarity, not market logic.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan demands competition-neutral regulations and that public activities can be subject to competition on equal terms, which speaks for investigating whether compensation for hidden VAT that in practice favours incorporated or procured operations shall be examined anew.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan demands competition-neutral regulations and that public activities can be subject to competition on equal terms, which speaks for investigating whether compensation for hidden VAT that in practice favours incorporated or procured operations shall be examined anew. Immediately implementing finished tools against organized VAT fraud follows from the requirement to be economical with taxpayers' money and to stifle crime profits. The plan does not mention VAT rules, so the conclusion is derived.
Original (Swedish)
Planen kräver konkurrensneutrala regelverk och att offentlig verksamhet kan konkurrensutsättas på lika villkor, vilket talar för att en ersättning för dold moms som i praktiken gynnar bolagiserad eller upphandlad drift ska utredas på nytt. Att omgående omsätta färdiga verktyg mot organiserade momsbedrägerier följer av kravet att hushålla med skattebetalarnas pengar och att strypa brottsvinster. Planen nämner inte momsreglerna, varför slutsatsen härleds.
- competition-neutral rulesdecisive»Viktigt är också att näringslivet får konkurrensneutrala regelverk« (party programme ↗)“Important too is that business gets competition-neutral regulations”
- equal conditions for providers»Offentlig verksamhet kan med fördel konkurrensutsättas« (party programme ↗)“Public activities can advantageously be subject to competition”
- be economical with tax funds»Politiken ska hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“Policy shall be economical with taxpayers' money.”
- stifle crime profits»Dessutom bör en utredning om gängens inkomster och hur dessa kan strypas genomföras.« (2022 manifesto ↗)“Furthermore, an investigation into gangs' income and how it can be stifled should be conducted.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that private and public providers operate on equal terms and are covered by the same compensation rules, which is precisely the cost neutrality that the compensation for hidden VAT is said to miss.
Plan documents: party programme
Reasoning and quotes
The plan requires that private and public providers operate on equal terms and are covered by the same compensation rules, which is precisely the cost neutrality that the compensation for hidden VAT is said to miss. It also requires a tax system as simple and transparent as possible and a more efficient justice system, which speaks for promptly implementing ready tools against organised VAT fraud. The counter-proposal's requirements are therefore supported.
Original (Swedish)
Planen kräver att privata och offentliga utförare verkar på lika villkor och omfattas av samma ersättningsregler, vilket är precis den kostnadsneutralitet som ersättningen för dold moms sägs missa. Den kräver också ett så enkelt och transparent skattesystem som möjligt och ett effektivare rättsväsende, vilket talar för att omgående omsätta färdiga verktyg mot organiserade momsbedrägerier. Motförslagets krav stöds därför.
- equal terms for providersdecisive»Privata och offentliga utförare ska verka på lika villkor och ska omfattas av samma ersättningsregler och kvalitetskrav.« (party programme ↗)“Private and public providers should operate on equal terms and should be covered by the same compensation rules and quality requirements.”
- simple and transparent tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och främja ett hållbart klimat och en god miljö.« (party programme ↗)“Tax policy should favour wealth-creating forces, be as simple and transparent as possible and promote a sustainable climate and good environment.”
- more efficient crime-fighting»Rättsväsendets förmåga och effektivitet behöver förbättras så att handläggningstiderna kortas, fler brott anmäls och klaras upp samt färre brottsanmälningar avskrivs.« (party programme ↗)“The justice system's capacity and efficiency need to be improved so that processing times are shortened, more crimes are reported and solved, and fewer crime reports are dismissed.”
- equal treatment in procurement»Offentlig upphandling ska ske på sätt som ger skattebetalarna låga kostnader, hög kvalitet, säkrar likabehandling och stimulerar konkurrens.« (party programme ↗)“Public procurement shall be conducted in ways that give taxpayers low costs, high quality, ensures equal treatment and stimulates competition.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that activities in private, voluntary and cooperative administration are given equal conditions as publicly produced services; that compensation for hidden VAT in practice distorts the choice of management form contradicts this neutrality.
Plan documents: party programme
Reasoning and quotes
The plan requires that activities in private, voluntary and cooperative administration are given equal conditions as publicly produced services; that compensation for hidden VAT in practice distorts the choice of management form contradicts this neutrality. The plan also requires that all crimes are effectively and without exception dealt with and that the tax system stimulates honesty, which speaks for the tools against organized VAT fraud to be implemented immediately.
Original (Swedish)
Planen kräver att verksamhet i enskild, ideell och kooperativ regi ges lika förutsättningar som offentligt producerade tjänster; att ersättningen för dold moms i praktiken snedvrider valet av driftform strider mot denna neutralitet. Planen kräver också att alla brott effektivt och utan undantag beivras och att skattesystemet stimulerar hederlighet, vilket talar för att verktygen mot organiserade momsbedrägerier omsätts omgående.
- neutrality between management formsdecisive»organisationer ges lika förutsättningar som tjänster producerade i offentlig regi.« (party programme ↗)“organizations are given equal conditions as services produced in public administration.”
- all crimes shall be dealt with»Alla brott ska effektivt och utan undantag beivras,« (party programme ↗)“All crimes shall be effectively and without exception dealt with,”
- tax system that rewards honesty»att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“that it stimulates work, honesty, saving and enterprise.”
- against unfair competition»konkurrenspolitik motverkar oligopol, monopol och illojal konkurrens.« (party programme ↗)“competition policy counters oligopoly, monopoly and unfair competition.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The counter-proposal's main requirement is that a completed investigation with tools against organized VAT fraud is immediately implemented in measures.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal's main requirement is that a completed investigation with tools against organized VAT fraud is immediately implemented in measures. The plan makes fighting fraud with public funds a main issue – billions disappear every year to fraudsters and criminals – and the ideological programme states that public waste in all forms must be fought. The requirement for a new investigation of compensation for hidden VAT is, however, not addressed by the plan, which values diversity of providers.
Original (Swedish)
Motförslagets bärande krav är att en färdig utredning med verktyg mot organiserade momsbedrägerier omgående omsätts i åtgärder. Planen gör kampen mot fusk med skattemedel till en huvudfråga - varje år försvinner miljarder till fuskare och kriminella - och idéprogrammet slår fast att offentligt slöseri i alla former ska bekämpas. Kravet på en ny utredning av ersättningen för dold moms berörs däremot inte av planen, som värnar mångfald av utförare.
- stop fraud with public fundsdecisive(2022 manifesto)
- respect for taxpayers' money»Offentligt slöseri i alla former ska bekämpas.« (party programme ↗)“Public waste in all forms must be fought.”
- tougher action against fraud»Skärpa straffen för bidragsbrott« (2022 manifesto ↗)“Tighten penalties for benefit fraud”
- diversity of providers»För Moderaterna är valfrihet en central del av den svenska« (party programme ↗)“For the Moderates, freedom of choice is a central part of the Swedish”
flags: citat_ej_verifierat
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that fraud and systems that encourage fraud and corruption be countered and that penalties for fraud with common funds be toughened, which directly supports the demand to immediately implement ready tools against organised VAT fraud.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan requires that fraud and systems that encourage fraud and corruption be countered and that penalties for fraud with common funds be toughened, which directly supports the demand to immediately implement ready tools against organised VAT fraud. The plan also points to the public sector's shortcomings in procurement and financial management, which speaks for a new investigation of compensation for hidden VAT that in practice distorts the choice of operational form. The plan moreover requires clear results from public investments.
Original (Swedish)
Planen kräver att fusk och system som lockar till fusk och korruption motverkas och att straffen för fusk med gemensamma medel skärps, vilket direkt stödjer kravet på att omgående omsätta färdiga verktyg mot organiserade momsbedrägerier. Planen pekar också ut den offentliga sektorns brister i upphandling och ekonomistyrning, vilket talar för en ny utredning av ersättningen för dold moms som i praktiken snedvrider valet av driftsform. Planen kräver dessutom tydliga resultat av offentliga satsningar.
- counter fraud and corruptiondecisive»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both fraud and systems that tend to encourage fraud and corruption shall be countered.”
- harder action against fraud»Skärpa straffen för fusk inom välfärdssystemen« (2022 manifesto ↗)“Tighten penalties for fraud within welfare systems”
- shortcomings in public procurement»Den offentliga sektorn har dels problem med upphandlingar, ekonomistyrning och uppföljning, dels med bristande ledarskap och felaktiga prioriteringar som sammantaget leder till kostnader i multimiljardklass.« (2022 manifesto ↗)“The public sector has both problems with procurement, financial management and follow-up, and also with lacking leadership and wrong priorities that in total lead to costs in the multi-billion class.”
- results requirements»Begära tydliga resultat för varje offentlig satsning« (2022 manifesto ↗)“Demand clear results for each public investment”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2025/26:SkU17)
- Committee report full text (HD01SkU17)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1087 — Åtgärder för rättvis dold mervärdesskatt av Anna Wallentheim (S)
- Motion 2025/26:1128 — Dansbandsmomsen av Anna Lasses m.fl. (C)
- Motion 2025/26:1517 — Rättvis moms för stiftelser och aktiebolag av Peter Ollén (M)
- Motion 2025/26:1687 — Dubbelbeskattning av Margareta Cederfelt (M)
- Motion 2025/26:184 — Sänkt moms på privat musikundervisning av Victoria Tiblom (SD)
- Motion 2025/26:1977 — Översyn av leasingregler för lätta lastbilar av Sten Bergheden (M)
- Motion 2025/26:1978 — Sänkt moms på secondhand av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2013 — Sänkt matmoms för alla som säljer mat av Sten Bergheden (M)
- Motion 2025/26:2016 — Lägre moms för secondhandvaror av Sten Bergheden (M)
- Motion 2025/26:2036 — Sänkt eller avskaffad moms på körkort av Sten Bergheden (M)
- Motion 2025/26:2040 — Sänkt moms på körkort av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2140 — Sänkt moms för ökad turism av Sten Bergheden (M)
- Motion 2025/26:2344 — Sänkt moms för fritidsbåtar i gästhamn av Johanna Rantsi (M)
- Motion 2025/26:2426 — Sänkt moms på preventivmedel och digitala preventivmedelstjänster av Saila Quicklund och Merit Frost Lindberg (båda M)
- Motion 2025/26:2461 — Sänkt dansbandsmoms av Sten Bergheden (M)
- Motion 2025/26:2531 — Sänkt moms för bio och nöjesfält av Mattias Eriksson Falk m.fl. (SD)
- Motion 2025/26:2551 — Halverad moms på skolmaterial inför skolstart av Mattias Eriksson Falk och Roger Hedlund (båda SD)
- Motion 2025/26:2820 — Idrott, friluftsliv och folkhälsa av Vasiliki Tsouplaki m.fl. (V)
- Motion 2025/26:2823 — Cirkulär ekonomi och kemikalier av Stina Larsson m.fl. (C)
- Motion 2025/26:2834 — Ett jämställt samhälle av Helena Vilhelmsson m.fl. (C)
Source: The Swedish Parliament