The Swedish Tax Agency clarifies in its position that a property owner becomes voluntarily liable for tax for the rental from and including the beginning of the period the invoice refers to, even when the value added tax is stated in an advance invoice. From July 1, 2023, this will be apparent from ch. 12. § 1 compared with ch. 7 § 4 and § 7 first paragraph of the Value Added Tax Act (2023:200). The stance it expresses can therefore be seen directly from the Legal Guidance. There is no longer any reason to retain the position when the Value Added Tax Act (2023:200) comes into force.
Source: skatteverket.se
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