New: 2021-12-17
On 1 January 2022, new VAT rules will be introduced on tax exemptions for certain purchases and imports made by EU bodies due to the covid-19 pandemic.
The regulations apply to the purchase of goods and services made by the European Commission and other EU bodies for the purpose of dealing with the covid-19 pandemic. They mean that purchases are either exempt from VAT (Chapter 3, Section 30 d and Sections 31 c ML) or entail a right to a refund of VAT (Chapter 10, Section 6 a ML). Imports by EU bodies for such purposes shall also be exempt from VAT (Chapter 2, Section 3 b of the Act [1994: 1551] on exemption from tax on importation, etc.). The provisions shall be applied retroactively to VAT for which tax liability has arisen or to imports that have taken place on 1 January 2021 or later ( Bill 2021/22: 35 ).
Source: skatteverket.se
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