Unofficial translation
Law amending the Value Added Tax Act (1994:200)
Issued on 12 May 2022
In accordance with the decision of the Riksdag provides that Chapters 9d(1) and (5) of the Value Added Tax Act (1994:200) shall read as follows.
Chapter 9 d.
1 §
3
A taxable person shall, in accordance with the provisions of this Chapter exempted from tax on the supply of goods and services effected by the taxable person within the country during a taxable year, if the supply is made in accordance with section 3
1. is not estimated to exceed SEK 80 000 during the tax year, and
2. has not exceeded SEK 80 000 in either of the two preceding tax years.
If the tax year is longer or shorter than twelve months, the amount the amount referred to in the first subparagraph shall be adjusted accordingly.
5 §
4
If the conditions for exemption cease to apply because the turnover referred to in § 1 exceeds SEK 80 000 during the current tax year, the taxable person shall levy tax in accordance with this
Act for the turnover which causes the amount to be exceeded and to register for registration with the Tax Agency in the manner set out in Chapter 7, Section 2
Tax Procedure Act (2011:1244).
1. This Act shall enter into force on 1 July 2022.
2. Previous provisions shall continue to apply in respect of VAT for which tax liability arose before the entry into force.
Source Svensk författningssamling
