5 Major Developments in Sweden

5 Major Developments in Sweden

• NSG&B ViDA-pilot attracts attention

• VAT Recovery on the Disposal of Shares in a Subsidiary Undertaking

• Supreme Court Rules VAT Apportionment Violates EU Law

• Sweden Tax Agency Changes VAT Position on EV Charging Stations

• Court ruling allows turnover-based calculation method for mixed activities

CBAM

• CBAM – EU Carbon Border Adjustment Mechanism. Are you ready?

CESOP

• Proposed legislation to combat cross-border VAT Fraud in e-commerce

Coronavirus

• Sweden Raises VAT Registration Threshold 2025

Country Guides

• Value Added Tax (VAT) Guidelines: Sweden

• VAT Guide for Businesses with Customers in Sweden

Deduction (Input Tax Credit)

• Division of Input VAT for Mixed Activities: Sweden HFD Case No. 7254-7255-22

• Court ruling allows turnover-based calculation method for mixed activities

• KPMG Week in Tax: 30 October – 3 November 2023

• VAT Recovery on the Disposal of Shares in a Subsidiary Undertaking

• KPMG Week in Tax: 23 – 27 October 2023

• Supreme Court Rules VAT Apportionment Violates EU Law

• Court ruling: Deduction right exists even if the selling company’s activity consists only of subsidiary management

• Deduction of VAT on Costs in Sale of Subsidiary Shares: Swedish Supreme Administrative Court Ruling

• Sweden’s VAT pro-rata rules found to violate EU law, according to KPMG’s representation in court

• Sweden’s VAT Act Gets a Modern Makeover: What You Need to Know

• Swedish Supreme Court Overturns Previous Decision on Deduction for Input VAT on Parent Company Sale of Shares in Subsidiary

• VAT deduction is allowed for the sale of shares in subsidiaries

• Don’t Hinder Companies’ Transition to Electric Cars through VAT

• Global VAT Guide: July 2023 VAT Updates

• 50% VAT deduction of racing passenger cars and motorcycles, same as other passenger cars

E-Commerce / Electronic Services

• Proposed legislation to combat cross-border VAT Fraud in e-commerce

• Parliament Considers Bill to Introduce Reporting, Recordkeeping Requirements for Payment Service Providers

E-invoicing

• NSG&B ViDA-pilot attracts attention

• e-Invoicing mandates and updates: Sweden

• Country fact sheets: eInvoicing in Sweden

ECJ (European Court of Justice)

• VAT Recovery on the Disposal of Shares in a Subsidiary Undertaking

• Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

Environmental Tax

• Swedish Government Presents Budget Bill for 2024

Excise

• Proposed increase in excise tax on gambling

• Budget Law for 2024 in Sweden

Exemption

• Court ruling allows turnover-based calculation method for mixed activities
• Supreme Court Rules VAT Apportionment Violates EU Law

• Sweden Enacts New VAT Law in Compliance with EU Directive 2006/112/EC

• Sweden’s VAT pro-rata rules found to violate EU law, according to KPMG’s representation in court

• Sweden’s VAT Act Gets a Modern Makeover: What You Need to Know

• Proposal to increase turnover limit for VAT exemption threshold from 80KSEK to 120KSEK

• Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

Fiscalization

• Who is exempt from the obligation to use cash registers in Sweden?

• What actions must be taken following the registration of the cash register and control unit in Sweden?

Intrastat

• Sweden Raises VAT Registration Threshold 2025

Legislative Change

• Modernizing Taxation: Sweden’s VAT Act Renewed

• VAT rules make renewal of companies’ fleets more difficult

Place of Supply

• A Guide to Multi-Stage Deliveries & VAT Shifts from July 2023

Private Use

• Don’t Hinder Companies’ Transition to Electric Cars through VAT

Rate

• Global VAT Guide: August 2023 VAT Updates

Real Estate/Immovable Property

• Charging stations for electric vehicles not considered immovable properties

• Sweden Tax Agency Changes VAT Position on EV Charging Stations

• Charging stations for electric vehicles – fixed or movable property and VAT impact

Real Time Reporting/Continuous Transaction Controls

• NSG&B ViDA-pilot attracts attention

Registration

• Sweden Enacts New VAT Law in Compliance with EU Directive 2006/112/EC
• Budget Law for 2024 in Sweden
• Sweden Raises VAT Registration Threshold 2025
• Swedish Government Presents Budget Bill for 2024

Reporting / Compliance

• Pilot study – Swedish companies’ compliance costs for handling VAT legislation

SME (Small and Medium- Sized Enterprises)

• Sweden Enacts New VAT Law in Compliance with EU Directive 2006/112/EC
• Proposal to increase turnover limit for VAT exemption threshold from 80KSEK to 120KSEK

Taxable Amount

• Global VAT Guide: August 2023 VAT Updates

• The stance “VAT and electricity certificate” shall no longer be applied

VAT Group

• VAT grouping unpacked podcast: VAT Group – impact on head-office / branch relationships (UAE v Sweden) (Episode 4)

ViDA

• NSG&B ViDA-pilot attracts attention
• e-Invoicing mandates and updates: Sweden