The Swedish Tax Agency Dec. 16 updated guidance on the taxation of retail vouchers offered to employees. The updated guidance clarifies that vouchers issued by an employer are not subject to VAT under the EU VAT Directive, because they are intended for business purposes, rather than solely for personal use by the employees. [Sweden, Tax Agency, 12/16/22]
Source
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