Date: 2023-05-08
Number: 8-2360004
The position on the acquisition threshold when a business is registered for value added tax only for the acquisition or turnover of services, dated 8 December 2009, dnr 131 883678-09/111 , shall no longer be applied.
The position statement has been developed to clarify how the acquisition threshold is to be assessed when a trader is only registered for acquisitions. This is now apparent from Articles 4 and 55 of the Council’s Implementing Regulation (EU) No. 282/2011. The information can therefore appear directly from the Legal Guidance. There is no longer any reason to maintain the stance.
Source: www4.skatteverket.se
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