Sweden’s VAT, also known as moms, was first introduced in 1969 and administered by the Swedish Tax Administration (Skatteverket).
Fundamental rules for Swedish consumption tax have been established in the Swedish VAT Act of 1994 (Mervärdesskattelagen) and were further given details in the Tax Procedural Act of 2011 (Skatteförfarandelagen).
Source GVC
For more Country guides from around the world, click HERE
