Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied

The position statement “Accounting of value added tax for construction that is started under own management but completed as a contract”, dated March 9, 2011, dnr 131 811979-10/111 shall not be applied.

The position statement states that in the case of construction that is started under own management but is completed as a contract, the reporting of outgoing tax must be done for each part separately in the way that the Value Added Tax Act (1994:200), ML, states for works under own management and contract work. This applies even if the construction has largely appeared as an in-house production.

The Tax Agency considers that the position is not in accordance with the Supreme Administrative Court’s judgment dated February 15, case no. 2389-22. The position statement shall therefore not be applied.