Platform operators must collect every seller TIN

Reporting platform operators must now request and collect every tax identification number (TIN) a seller holds — not just one.Skatteverket Skatteverket inserted the clarification, stamped 2026-09-11, in both the physical-person and the entity sections of its Plattformsoperatörers kundkännedomsprocess guidance.Skatteverket The underlying lists already required the TIN "issued to the seller, stating each issuing state or jurisdiction" under 6 kap. 3-4 §§ lagen (2022:1681) om plattformsoperatörers inhämtande av vissa uppgifter på skatteområdet (POL);Skatteverket the new sentences make explicit that "samtliga" numbers must be asked for and taken in.Skatteverket

The practical bite falls on sellers that hold more than one TIN. An operator that settled for the TIN of the seller's primary-address state now has a stated duty to ask for the rest as well, in each issuing state or jurisdiction.Skatteverket For Swedish physical persons the Swedish TIN is the person- or samordningsnummer (a GD-nummer does not count); for Swedish entities such as aktiebolag, handelsbolag and ekonomiska föreningar it is the organisationsnummer.

The clarification sits inside the customer due-diligence process that operators conduct by collecting information from sellers and reviewing information they have access to. Due diligence must be completed by 31 December of the reportable periodSkatteverket, so the new wording governs the checks operators run for the current period. The existing carve-outs still apply: where the operator identifies sellers through a directly confirming electronic identification service made available by a member state or the EU, the listed items — including TINs — need not be collected, but only in respect of the state that made the service available.Skatteverket Sellers in other states must still be asked in full.Skatteverket

Operators should update their onboarding questionnaires and periodic reviews to request all TINs with each issuing state. A one-TIN file remains compliant only when the seller in fact holds one TIN.Skatteverket

Legal basis: 2 kap. 20, 24 and 29 §§ and 6 kap. 3-5 §§ lagen (2022:1681) om plattformsoperatörers inhämtande av vissa uppgifter på skatteområdet, as clarified on Skatteverket's Plattformsoperatörers kundkännedomsprocess guidance page on 11 September 2026Skatteverket.