Sweden has published Law SFS 2022:404, which provides for the increase in the VAT exemption/registration threshold from SEK 30,000 to SEK 80,000 as announced as part of the 2022 budget. Specifically, it is provided that a taxable person is exempt from VAT if their sales do not exceed SEK 80,000 during the tax year and have not exceeded SEK 80,000 in either of the two immediately preceding tax years. If the tax year is longer or shorter than 12 months, the SEK 80,000 amount must be adjusted accordingly. If the conditions for exemption cease during the tax year (sales threshold...