The pandemic has kick-started a shift that has already begun towards more and more companies choosing to let their employees work in a location of their choice, for example at home. The question is whether the application of VAT keeps up with this development? Svalner has represented a company that paid for the purchase of office equipment, such as desks and desk chairs, for placement in employees’ homes. The Tax Court has now examined whether the company has the right to deduct VAT on the purchases.
Source: svalner.se
