Sweden Guidance about landlord’s supplies of electricity, gas and water (subject to VAT exemption applicable to the lease of property) 18 March 201846 views1 min read Source: vatsystems.eu The Swedish tax administration published a Guidance clarifying who is liable to bear proof with respect to the place of supply of services Necessary evidence to be collected by the supplier in order to be able to benefit from the VAT exemption in certain transactions, such as Exports and Intra-Community supplies
