Sweden The letter Accounting of electronically received invoices and deductions for input VAT shall no longer be applied 14 September 2022
Sweden The letter New invoicing rules regarding value added tax shall no longer be applied 14 September 2022
European UnionSweden Flashback on ECJ Cases – C-617/10 (Åkerberg Fransson) – A Member State can impose a tax penalty and a criminal penalty 24 August 2022
European UnionSweden Flashback on ECJ Cases – C-540/09 (Skandinaviska Enskilda Banken) – VAT exemption also applies to services provided by a credit institution in the form of an issuance guarantee 17 August 2022
European UnionSweden Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods 08 August 2022
Sweden Clarification: A community association will not be taxable for the purchase of construction services 08 July 2022
Sweden Input VAT restriction does not apply to a community association if the association provides taxable administrative services to the members in accordance with the association’s purpose 08 July 2022
Sweden Clarification: A community association’s provision to its members is not a rental of property 08 July 2022
Sweden Swedish Tax Agency considers that a community association provides a service when the association manages an individual road on behalf of the members 05 July 2022
Sweden Taxation on import clarification: In the event of non-compliance with customs legislation or illegal importation, the Tax Agency is in some cases the tax authority 02 July 2022
Sweden Sweden Tax Agency Clarifies VAT Liability on Imports Concerning Elimination of Customs Debt 23 June 2022