The Swedish Tax Agency Nov. 4 issued guidance on input VAT deductions for solar plant investments by a residential building association, stemming from three Supreme Administrative Court decisions. The cases involved the association taking a VAT deduction for the sale of two-thirds of the electricity produced by a solar plant mounted on the roof of their residential building.
Source: bloombergtax.com
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
