A new Value Added Tax Act (2023:200) enters into force on 1 July 2023. This means that the section references to the Value Added Tax Act (1994:200) and certain concepts in the position statement become out of date. The Tax Agency’s view is that the legal assessment remains unchanged, which is why the position should remain. More information about the changed terminology and a comparison table between GML and ML (paragraph key) can be found in Legal guidance under VAT from 1 July 2023 > Systematics and terminology in ML compared to GML.
Source: www4.skatteverket.se
