VATupdate

Notice: Domestic reverse charge for sales to the state and municipality

Due to the new provisions on reverse charge in connection with the acquisition of e.g. mobile phones, questions have arisen about how these should be applied when the buyer is the state or a municipality .

At the same time, questions have arisen about how reverse tax liability for construction services for the state and municipality should be applied in relation to current regulations on economic activities and taxable person. The Swedish Tax Agency is therefore reviewing its positions regarding reverse tax liability for construction services for the state and municipalities

Source: skatteverket.se

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