Date: 2023-06-07Number: 8-2376836The statement on the concepts of taxable person and economic activity – value added tax consequences for non-profit associations, dated 25 June 2013, dnr 131 393895-13/111 , shall from 1 July 2023 no longer be applied. For time before 1 July 2023, this position must still be applied.In the statement, the Swedish Tax Agency clarifies the agency’s view on when a non-profit association can become liable for tax for an acquisition made from another country. This will appear directly from the Value Added Tax Act (2023:200) through ch. 3. § 1 and ch. 16 9 § 3. This information can be found directly in the Legal Guidance. 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
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