Sweden Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023 27 October 2021
Sweden The state and the VAT provisions on reverse charge for the purchase of construction services per January 2022 27 October 2021
Sweden Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023 22 October 2021
Sweden VAT registration decision may be important for being considered a taxable person 18 October 2021
Sweden Long-awaited decision from HFD on VAT and customs in the event of non-compliance with import 18 October 2021
Sweden Board positions can only be held by a physical person, only be taxed as employment income (outside scope of VAT) 02 October 2021
NetherlandsSweden AMAZON: New Business opportunities for sellers with new Pan-European FBA countries 29 September 2021
Sweden Assignments according to care agreement with a region (patient was the customer) 29 September 2021
Sweden Swedish Tax Agency is currently reviewing the VAT rate on digital teaching materials 24 September 2021
European UnionSweden Flashback on ECJ Cases – C-91/12 (PFC Clinic) – Aesthetic operations and aesthetic treatments exempt from VAT under certain conditions 23 September 2021
Sweden 2022 Budget: Repeal advertising tax, Increase VAT exemption threshold, Reduced VAT rate on repairs, etc 23 September 2021
Sweden 2022 budget bill: increased SME threshold and lower rate for repairs of bicycles, shoes, leather goods, clothing and household linen 21 September 2021
European UnionSweden Flashback on ECJ Cases – C-84/09 (X) – Classification of a transaction as an EU supply or acquisition cannot depend on the observance of a period within which the transport of the goods in question must begin or end 04 September 2021
Sweden Invoice according to the VAT Act: Clarification that an electronic invoice can be approved by a formal, informal or an implied act 13 July 2021
Sweden Position taken: VAT consequences for those who have a photovoltaic system on their property 03 July 2021
Sweden Clarification: A VAT grouping in countries outside the EU should not be registered for the special schemes 02 July 2021
Sweden Branch that acquires services from the main establishment that is part of a foreign VAT group 30 June 2021
Sweden Assignments as a board member in limited companies and associations – independently run business, VAT 22 June 2021
Sweden Medical companies with operations at a medical center provided medical care to patients and not services to the medical center 16 June 2021
Sweden Providing a license for the use of an insurance product is not an insurance or reinsurance service 14 June 2021