The Swedish Tax Agency has issued new guidelines regarding providing goods and services to employees for consideration and value-added tax (VAT). If a provision is made to an employee with a corresponding payment, it can be considered as a supply. The agency has suggested that if an employer provides taxable goods or services to an employee and these are part of the employer’s economic activity, there is a right to a deduction for input tax on purchases related to such transactions. Additionally, the new guidelines specify that the provision of home computers to employees cannot be treated the same as previously, as newer practices from the EU Court of Justice now apply.
Source: skatteverket.se
