Sweden The stance “Simplified accounting – transfer instead of intra-Community sales?” shall no longer apply 25 November 2022
Sweden The position statement “Calculation of the turnover limit for tax exemption for artists who at the same time are not liable for tax for turnover of works of art, VAT” shall no longer be applied 25 November 2022
Sweden The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied 25 November 2022
Sweden The stance “Development fee for trade union activities” shall no longer be applied 22 November 2022
Sweden The stance “Periodic publication – at least four issues per year; VAT” shall no longer apply 22 November 2022
Sweden Parliament Implements Bill No. 2022/36 – administrative cooperation rules for Digital Platform 21 November 2022
Sweden Sweden is likely to move forward with mandatory e-invoicing with a Peppol CTC model 16 November 2022
European UnionSweden Örebro researcher appointed EU advisor: “ VAT is a powerful economic instrument” 14 November 2022
European UnionSweden Flashback on ECJ Cases C-480/10 (Commission v Sweden) – Sweden may limit VAT grouping to providers of financial services and insurance services 04 November 2022
Sweden Case law: The Supreme Administrative Court has considered that acquisition of the claim and subsequent measures to have it determined do not constitute turnover 04 November 2022
Sweden Legal case: The Supreme Administrative Court has considered that a so-called experience card is a multi-purpose voucher because the value added tax amount is not known when the card is issued 04 November 2022
Sweden Clarification: Example where the transferor completes his adjustment due to a change of use in case of option to tax 27 October 2022
Sweden Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer 27 October 2022
Sweden Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment 27 October 2022
Sweden Position statement: Requirement for information about the seller’s and buyer’s name and address in an invoice 23 October 2022
Sweden Comments on C-637/20: Supreme Administrative Court confirms that city cards are vouchers in terms of VAT 15 October 2022
DenmarkGermanyLatviaSweden Northern Europe Continuous Transaction Controls Update (DE, DK, SE, LV) 07 October 2022
Sweden Requirement for details of the seller’s and buyer’s name and address in an invoice 20 September 2022
Sweden Clarification: A company that is registered in Sweden according to the union order must report distance sales to Sweden in a special VAT return 14 September 2022
Sweden Clarification: The import order cannot normally be used when an order exceeding 150 euros is split into several shipments of a maximum of 150 euros 14 September 2022