Right of deduction for measuring equipment but not for electrical and water systems

The Supreme Administrative Court’s (HFD) judgment of 2 February 2021 ( HFD 2021 ref. 4 ) confirms the Swedish Tax Agency’s position A landlord’s supply of electricity, gas or water . HFD confirms that there is a right to deduct input tax for such equipment that makes it possible to measure and charge the residents for their actual consumption of electricity and water (measuring equipment) but not for VAT related to the purchase and installation of electricity and water. water system in a property used for residential purposes

However, the Swedish Tax Agency has received a number of questions on its position on, among other things, the scope of the right to deduct. The Swedish Tax Agency is therefore in the process of rewriting and supplementing the position.




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