Swedish VAT rules are dependent on the EU’s VAT directive, but this does not mean that simplifications and improvements are impossible. All too often, politicians and officials hear that changes in VAT cannot be made because of the EU – but this is not entirely true.
A recently published international newsletter contains a guide to the articles of the directive, including the headings where articles are found which mean that a Member State’s VAT rules “should” or “may” be formulated in a certain way. A “May condition” means that Member States may choose to introduce a certain provision or that a certain provision may be introduced within certain limits. Opportunities are provided for both stricter requirements and opportunities for simplification for the taxable companies that act as an unpaid VAT collector. VAT is a consumption tax that should be borne by the end consumers and is not a corporate tax.
Source Svensktnaringsliv.se
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