The position statement on the turnover limit for reporting value added tax according to the accounting method, dated 20 April 2022, no. 8-1620351, shall not be applied for value added tax that must be reported according to the Value Added Tax Act (2023:200), which enters into force on 1 July 2023. The position statement shall, however, be applied for value added tax that must be reported according to the Value Added Tax Act (1994:200).The Tax Agency clarifies in the statement that the value of the export turnover must be included in the calculation of the turnover limit for reporting value added tax according to the accounting method. From July 1, 2023, this will be apparent from the Value Added Tax Act (2023:200) through ch. 7. § 16 compared with ch. 10 Sections 64–67. This means that there is no longer any reason to apply the position for value added tax that must be reported according to that law.
Source: www4.skatteverket.se
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