Date: 2023-06-07Number: 8-2376853The statement on exemption from tax liability for warships and right to reimbursement, dated March 30, 2022, dnr 8-1601422 , shall no longer apply from July 1, 2023. For time before 1 July 2023, this position must still be applied.The Tax Agency clarifies in its position that the exemption from tax liability for the supply of goods to warships found in the VAT directive has direct effect. As this exception is a qualified exception, there is also a refund right. The exception and the right to deduction will be introduced in ch. 10. § 73 and ch. 13 Section 10 of the Value Added Tax Act (2023:200). There is therefore no longer reason to retain the position when the Value Added Tax Act (2023:200) comes into force.
Source: www4.skatteverket.se
