Date: 2023-03-21
Number: 8-2256951
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.
Source: skatteverket.se
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
