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