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Division of Input VAT based on new tax authority’s decision

  • The content of the page has been revised due to the Swedish Tax Agency’s position on the division of input value-added tax.
  • The position has been developed in response to the Supreme Administrative Court’s ruling that articles 173.1 and 174 of the VAT Directive have direct effect.
  • A taxable person can choose to rely directly on these articles to determine the deductible proportion of input tax.
  • The position statement includes extensive changes to the previous information on the page.
  • In addition to new information from the position statement, the content on the page has been restructured.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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