Category - Sweden

Sweden

Country fact sheets: eInvoicing in Sweden

11 July 2023

European Union Sweden

Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

10 July 2023

Sweden

5 Major Developments in Sweden

07 July 2023

Sweden

New VAT Act from 1 July 2023

01 July 2023

Sweden

From July 1, 2023, the Value Added Tax Act (2023:200) will be in effect

29 June 2023

Sweden

The position “VAT amount in invoice” shall no longer apply

29 June 2023

Sweden

The requirement for direct export on exports and certain issues when delivery of goods when the acquirer is responsible for the transport out of the EU, VAT

29 June 2023

Sweden

STA statement: Requirement for information on the date of delivery or provision in an invoice

29 June 2023

Sweden

STA Statement: Requirement for invoice reference number

29 June 2023

Sweden

Tax agency clarifies call-off warehouse transfers and fixed establishment

27 June 2023

Sweden

Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf

19 June 2023

Sweden

The position “Tax liability for the provision of spaces for parking vehicles” shall no longer be applied

19 June 2023

Sweden

The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as the housing provision” from 2006 shall no longer be applied

19 June 2023

Sweden

The position on Tax liability for the provision of a parking space in several stages shall no longer be applied

19 June 2023

Sweden

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

19 June 2023

Sweden

The position “Accounting period regarding retroactive deduction for input tax” shall no longer apply

17 June 2023

Sweden

The position “Deduction right for VAT on brokerage fees When acquiring property” shall no longer be applied

17 June 2023

Sweden

Deliveries of goods in several stages with only one transport of the item out of the EU, VAT

17 June 2023

Sweden

The position “Sales in export stores, VAT” should no longer be applied

17 June 2023

Sweden

The position “Taxation of goods for goods transport, VAT” shall no longer be applied

17 June 2023

Sweden

The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied

17 June 2023

Sweden

The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply

17 June 2023

Sweden

The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied

17 June 2023

Sweden

The position “Repayment of incorrectly paid VAT, a comment on the Government Court Judgment 2005-12-27, Case No. 4010-03” shall no longer be applied

17 June 2023

Sweden

Sweden Tax Agency Clarifies VAT Exemption for Ships Sailing on High Seas

14 June 2023

Sweden

VAT on taxed financing grants in the construction of garage of the community association

13 June 2023

Sweden

Ships sailing on the high seas

09 June 2023

Sweden

Delivery of certain assets when the input tax at the time of acquisition was not deductible

09 June 2023

Sweden

The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied

09 June 2023

Sweden

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

09 June 2023

Sweden

The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied

09 June 2023

Sweden

The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied

09 June 2023

Sweden

The position “Change of accounting method to accounting method” shall no longer be applied

09 June 2023

Category - Sweden

Country fact sheets: eInvoicing in Sweden

Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

5 Major Developments in Sweden

New VAT Act from 1 July 2023

From July 1, 2023, the Value Added Tax Act (2023:200) will be in effect

The position “VAT amount in invoice” shall no longer apply

The requirement for direct export on exports and certain issues when delivery of goods when the acquirer is responsible for the transport out of the EU, VAT

STA statement: Requirement for information on the date of delivery or provision in an invoice

STA Statement: Requirement for invoice reference number

Tax agency clarifies call-off warehouse transfers and fixed establishment

Warehouse constitutes a permanent establishment if seller hires staff or another company to run it on its behalf

The position “Tax liability for the provision of spaces for parking vehicles” shall no longer be applied

The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as the housing provision” from 2006 shall no longer be applied

The position on Tax liability for the provision of a parking space in several stages shall no longer be applied

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

The position “Accounting period regarding retroactive deduction for input tax” shall no longer apply

The position “Deduction right for VAT on brokerage fees When acquiring property” shall no longer be applied

Deliveries of goods in several stages with only one transport of the item out of the EU, VAT

The position “Sales in export stores, VAT” should no longer be applied

The position “Taxation of goods for goods transport, VAT” shall no longer be applied

The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied

The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply

The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied

The position “Repayment of incorrectly paid VAT, a comment on the Government Court Judgment 2005-12-27, Case No. 4010-03” shall no longer be applied

Sweden Tax Agency Clarifies VAT Exemption for Ships Sailing on High Seas

VAT on taxed financing grants in the construction of garage of the community association

Ships sailing on the high seas

Delivery of certain assets when the input tax at the time of acquisition was not deductible

The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied

The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied

The position “Change of accounting method to accounting method” shall no longer be applied

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