5 Major Developments in Sweden

5 Major Developments in Sweden

• Provision to employees for compensation, VAT
• Supreme Court: Swedish VAT must be paid for real estate services performed within Sweden’s economic zone
• The stance “Reporting of value added tax during the corona crisis” shall no longer be applied
• Sweden’s memorandum based on VAT in the Digital Age
• Obligations for e-service for platform operators in Sweden

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Coronavirus

• The stance “Reporting of value added tax during the corona crisis” shall no longer be applied

Customs

• Position paper “Service on goods in customs or tax warehouse, VAT” shall no longer apply 2023-01-12

DAC7

• Announces New e-Service for Platform Operators

• Clarification on reporting obligations for digital platform operators

• DAC7: New e-service for platform operators

• DAC7 guidance: What should a control task contain?

• Exchange of information on income from digital platforms (DAC 7)

• Guidance for platform operators outside the EU

• Guidance about new rules on the exchange of data from digital platforms (DAC 7)

DAC8

• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA

Deduction (Input Tax Credit)

• Provision to employees for compensation, VAT

• Taxable room rental in hotels or similar activities

• Sweden MOF Seeks Comments on Memorandum to Change VAT Rules on Transfers of Investment Goods

• Is VAT deductible on office furniture for the home office?

• Import VAT not deductible for storage company

• Position statement: Significance of registration for the property of taxable person and the right to deduction

• Position statement: Right to deduct input tax on acquisitions and a conton before the voluntary tax liability

ECJ (European Court of Justice)

• ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles

• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles

• Swedish guidance: C-247/21, Luxury Trust Automobile

E-Commerce / Electronic services

• Obligations for e-service for platform operators in Sweden

• What obligations should sellers be aware of when doing sales in Sweden?

• VAT rate on electronic publications
• Guidance for platform operators outside the EU

E-Invoicing

• Sweden is Considering Making Electronic Invoicing Compulsory

• E-Invoicing Developments in Northern Europe

• SNI February TaxTech Updates

• Digg wants the government to appoint a government inquiry into mandatory e-invoicing

• Sweden Appointing Investigation on Mandatory B2B, G2B e-Invoicing

• The introduction of e-invoicing in Sweden

• Swedish Government Urged To Implement E-Invoicing

• Sweden progresses mandatory e-invoicing

• Sweden edges towards B2B e-invoice mandate

• Sweden takes closer steps towards mandatory e-invoicing

EU Policy

• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA

• The Swedish Presidency of the EU will continue the work on the proposal for new VAT rules for the digital age

Environmental Tax

• The taxes that stop companies’ environmental investments

• National climate meeting to discuss the right conditions are needed for green investments to increase (incl. VAT aspects)

Exemption

• Taxable room rental in hotels or similar activities

• Legal case: Management of divested claims

• Proposal for modernized VAT law

• Guidance: Rental of premises and facilities for sports, VAT

• The position statement “The concept of “close connection to” when delivering goods to embassies, consulates and armed forces” shall no longer be applied

Fiscalization

• Obligatory technical check-up of cash registers in Sweden

• Registration process in relation to fiscalization in Sweden

• What do companies in Sweden need to do to comply with the fiscalization requirements?

• E-receipts – Sweden

• What is a control unit device in the fiscalization system of Sweden?

• Which type of fiscalization is present in Sweden?

• Vending machines

• Fiscalization in Sweden

• Important characteristics of the fiscalization system

• The Swedish Tax Agency’s regulations on the use of cash registers (EN)

Importation

• Import VAT not deductible for storage company

Invoice

• Swedish business organization reaction to ViDA (focus on summary invoicing)

• The regulations of the Tax Agency on changes in the Swedish Tax Agency’s regulations (SKVFS 2014:9) on requirements for cash registers

• Swedish guidance: C-247/21, Luxury Trust Automobile

• The future of VAT: reporting and invoicing in Sweden

Legislative Change

• Government announces internal VAT

• Sweden Aims To Start EU Discussion On VAT Changes

Place of Supply

• Supreme Court: Swedish VAT must be paid for real estate services performed within Sweden’s economic zone

• Should Swedish VAT be paid for services performed within Sweden’s economic zone?

Private Use

• Provision to employees for compensation, VAT
• Is VAT deductible on office furniture for the home office?

Rate

• Electronic books and newspapers are subject to a 6% VAT rate

• Insights into the Tax Systems of Scandinavian Countries

• The position statement Tax rate on electronic publications has been revised due to new practice

• Guidance: Access to sporting events

• Guidance: Rental of premises and facilities for sports, VAT

• VAT rate on electronic publications

• Supreme Administrative Court: product with attached photo sheets not subject to 6% rate

Real Estate/Immovable Property

• Supreme Court: Swedish VAT must be paid for real estate services performed within Sweden’s economic zone

• Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

• Taxable room rental in hotels or similar activities
• Sweden MOF Seeks Comments on Memorandum to Change VAT Rules on Transfers of Investment Goods
• Should Swedish VAT be paid for services performed within Sweden’s economic zone?

• Supreme Administrative Court: VAT liability for bankrupt estates

• Position statement: Right to deduct input tax on acquisitions and a conton before the voluntary tax liability

Registration

• Getting VAT registered in Sweden

• Position statement: Significance of registration for the property of taxable person and the right to deduction

Reporting Compliance

• 5 VAT Country guides on Sweden

• Insights into the Tax Systems of Scandinavian Countries
• The regulations of the Tax Agency on changes in the Swedish Tax Agency’s regulations (SKVFS 2014:9) on requirements for cash registers

• Clarification: Input and output VAT can be the same issue in other cases as well

• The stance “Reporting of value added tax during the corona crisis” shall no longer be applied

• A guide to VAT – Doing business in Sweden

Taxable Amount

• Clarification: Revoked decision on invoice appearance when grant is directly linked to the price of a delivery

Tax Authorities / Penalties

• Sweden increased the interest rates on late or deferred tax payments

Taxable Person

• Provision to employees for compensation, VAT

• The stance “VAT – pension foundations” shall no longer be applied

• ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles
• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles

Taxable Transaction

• Provision to employees for compensation, VAT
• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles

Tax Point (When the Chargeable Event Occurs)

• Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

Technology

• The regulations of the Tax Agency on changes in the Swedish Tax Agency’s regulations (SKVFS 2014:9) on requirements for cash registers

Triangulation

• Swedish guidance: C-247/21, Luxury Trust Automobile

VAT Group

• The Swedish Tax Agency restricts the possibility of forming VAT groups in the financial sector

• Direct supervision by the Financial Supervisory Authority may be required to be part of a VAT group

ViDA

• Swedish business organization reaction to ViDA

• Swedish business organization reaction to ViDA (focus on summary invoicing)

• Sweden’s memorandum based on VAT in the Digital Age

• E-Invoicing Developments in Northern Europe
• Sweden Appointing Investigation on Mandatory B2B, G2B e-Invoicing
• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA
• Sweden takes closer steps towards mandatory e-invoicing

• Memorandum on proposed amendments to VAT EU Directive for Digital Age

• Swedish ViDA factual memorandum

• Sweden Aims To Start EU Discussion On VAT Changes

• Swedish Presidency of the Council of the European Union Sets Out Priorities

Vouchers

• Vouchers from a VAT perspective

• Sweden Tax Agency Updates Guidance on Taxation of Retail Vouchers for Employees