What was previously stated in the position on the appearance of the invoice when a grant is directly linked to the price of a delivery can be seen as clarifications and has therefore been replaced by the text below without reference to the repealed position.
If a grant is considered directly linked to the price of a good or service, the grant must be included in the tax base for the good or service . If the seller is liable for tax for the turnover to the buyer, VAT must therefore be calculated on the entire compensation that the seller receives from the buyer and the grantor (third party). The entire value added tax must be charged to the buyer.
Example: price including VAT
A seller has agreed with the customer on compensation of SEK 5,000 including VAT. The seller also receives a contribution linked to the price of SEK 2,000 from a third party. The tax rate is §25.
|
Price including VAT |
SEK 5,000 |
|
Payment from a third party (contribution directly linked to the price) |
2,000 kroner |
|
Tax base ((5,000 kroner + 2,000 kroner) x 0.8) |
SEK 5,600 |
|
Value added tax 25% (5,600 kroner x 0.25) |
SEK 1,400 |
|
To pay |
SEK 5,000 |
Example: price excluding VAT
A seller has agreed with the customer on compensation of SEK 4,000 excluding VAT. The seller also receives a contribution linked to the price of SEK 2,000 from a third party. The tax rate is §25.
|
Price excluding VAT |
SEK 4,000 |
|
Payment from a third party (contribution directly linked to the price) |
2,000 kroner |
|
Tax basis (4,000 kroner + 2,000 kroner) |
SEK 6,000 |
|
Value added tax 25% (6,000 kroner x 0.25) |
SEK 1,500 |
|
To pay (4,000 + 1,500) |
SEK 5,500 |
Earlier:
It happens that the price of a product or service is lower because someone other than the buyer has given the seller a contribution that is directly linked to the price . In the invoice to the buyer, the seller must state the tax amount that applies to the turnover of the goods or services. The Swedish Tax Agency believes that this does not change because the seller receives the compensation from several sources.
Source: skatteverket.se
