Date: 2023-05-31Number: 8-2395871The statement on the right to reimbursement for companies with a permanent establishment in Sweden dated 19 October 2007, dnr 131 430591-07/111, shall no longer apply from 1 July 2023. For time before 1 July 2023, the position must still be applied.The Swedish Tax Agency clarifies in the statement that a taxable person from another country with a fixed place of establishment in Sweden can be granted a refund according to ch. 10. Section 11 or 12 of the Value Added Tax Act (1994:200) even though the acquisitions to which the input tax refers are not attributable to supplies or deliveries that take place directly from the permanent establishment. This will be apparent directly from ch. 14. Sections 3 and 33 of the Value Added Tax Act (2023:200). This information can therefore appear directly from Legal guidance. There is no longer any reason to retain the position when the Value Added Tax Act (2023:200) comes into force.
Source: www4.skatteverket.se
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