Date: 2023-06-07Number: 8-2376843The decision on intra-Community acquisition and the acquisition threshold in case of mixed operations, dated 18 December 2008, dnr 131 668417-08/111, shall no longer apply from 1 July 2023. For time before 1 July 2023, this position must still be applied.The Swedish Tax Agency clarifies in the statement that the threshold value of SEK 90,000 for the acquisition of goods from other member states is only applicable when the buyer is a trader who has no right to deduction or refund of input tax, or a legal person who is not in any respect to be regarded as traders. This will be apparent directly from ch. 3. Section 6 of the Value Added Tax Act (2023:200). This information can therefore appear directly from Legal guidance. There is no longer any reason to maintain the stance when the Value Added Tax Act (2023:200) comes into force.
Source: www4.skatteverket.se
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