Sweden Sale of goods to visitors from a country outside the EU – use of the goods before departure, VAT 27 October 2020
Sweden Budget 2021: Proposal for reverse-charge for mobile phones, integrated circuits, game consoles, tablets, and laptops above 100KSEK 26 October 2020
Sweden VAT rate for various assignments in connection with radio, television or film production 23 October 2020
Sweden Swedish Tax Agency does not share the Court of Appeal’s assessment re holding company’s right to deduct VAT 22 October 2020
Sweden New VAT guidelines (one for goods/one for services) from the Swedish Tax agency regarding the central but unclear concept of intermediation 28 September 2020
Sweden Clarification: In the event of cancellation or cancellation, the parties can not agree that the tax base shall remain unchanged 27 September 2020
Sweden Clarification: No requirement for physical return of the product upon return of goods 27 September 2020
Sweden Right to deduct VAT in connection with environmental investments for improved water quality 24 September 2020
DenmarkSweden Council Implementing Regulation – Application Period of the Simplified VAT Recovery Mechanism for Tolls on the Öresund Fixed Link 14 September 2020
Sweden Updated guidance re the exemption from tax liability for services relating to credits, credit guarantees and other collateral 04 September 2020
Sweden Exemptions from tax liability for services relating to credit and credit guarantees and other collateral, VAT 02 September 2020
European UnionSweden ECJ C-248/20 (Skellefteå Industrihus AB) – Question – Correction of input VAT for discontinued construction project 25 August 2020
Sweden Will the VAT rules for e-commerce 2021 be possible to understand and use for electronic marketplaces and other intermediaries? 03 August 2020
Sweden Will the VAT rules for e-commerce 2021 be possible to understand and use for electronic marketplaces and other intermediaries? 28 July 2020
DenmarkEuropean UnionSweden European Commission proposes to extend application period of simplified VAT recovery mechanism for Tolls 21 July 2020
European UnionItalyLuxembourgMaltaNetherlandsPortugalSpainSwedenUnited Kingdom Implementation of the E-Commerce Directive 2019/1995 in the EU: Which Member States have already taken action? 15 July 2020