28/04/2017 Sweden – VAT exemptions on internal services
The tax authorities have clarified that the application of certain VAT exemptions on internal services must be interpreted restrictively and is only applicable where:
– The services are provided at cost price and that the exemption does entail a distortion of fair competition standards;
– The internal services are provided by an independent group;
– The members of the group conduct activities that do not generate tax liability and
– These internal services are those necessary to carry on the activities of their recipients in the group.
Source: 2017 April | VAT Systems
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