Date: 2022-10-06
ID: 8-2018049
The stance “Simplified accounting – transfer instead of intra-Community sales?” dated 2010-12-10, dnr 131 780466-10/111 , shall no longer be applied. The legal assessment in the position can be seen directly from the provisions of the Value Added Tax Act (1994:200).
Source: skatteverket.se
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
