Sweden Clarification: an electronic invoice can be approved by a formal, informal or an implied action 31 May 2021
European UnionSweden ECJ C-248/20 (Skellefteå Industrihus) – Order – Input VAT should not be repaid immediately if a planned real estate project is cancelled 31 May 2021
Sweden Correction: Distance sales that must be included in the calculation of the turnover threshold 31 May 2021
Sweden Position: Remuneration for certain services provided within the denomination The Church of Sweden does not constitute business activities 08 May 2021
Sweden Swedish tax authorities on new E-Commerce rules and One Stop Shop registration as of July 1, 2021 28 April 2021
Sweden Guidance tax authorities: Education can be exempted from VAT for certain purposes if certain conditions are met 28 April 2021
European UnionSweden Exemption from customs duties and VAT on imports of goods for protection against and control of covid-19 is extended. 26 April 2021
Sweden Right of deduction for measuring equipment but not for electrical and water systems 17 April 2021
Sweden Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country 14 April 2021
Sweden Taxable person – demarcation between economic activity and private activity, VAT 14 April 2021
Sweden Transfer of only fund management mandate does not constitute a business transfer 28 March 2021
Sweden A copyright holder provides a service for remuneration when an organizer pays a fee to be entitled to transfer the works to the public 20 March 2021
Sweden Clarification: Sales country for distance selling is assessed on the basis of the conditions at the time of tax liability 20 March 2021
Sweden Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme 20 March 2021
European UnionSweden CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank) 16 March 2021
European UnionSweden ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons 11 March 2021
European UnionSweden Flashback on ECJ Cases C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT 03 March 2021
Sweden Provision within the denomination The Church of Sweden did not constitute turnover 28 February 2021
European UnionSweden Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States 21 February 2021
Sweden A representative for a foreign taxable person can in turn not appoint a declaration representative 20 February 2021