- Deduction rules are found in the VAT law and directive
- Companies can reclaim VAT from the state due to liability under EU law
- Objective content of transactions must consider all circumstances
- Increase in turnover or transactions is not relevant for deduction
- Deduction remains even if planned activities do not start
- Inability to use goods/services due to uncontrollable reasons does not affect deduction
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
