Sweden Tax Agency Clarifies VAT Rules for Business Transfers

• Swedish Tax Agency issued Statement No. 8-2785199 clarifying VAT rules for business transfers
• Transfer of assets in a business not considered delivery of goods/services unless deductible tax owed or refund granted
• Right of deduction is tax-exempting right for outgoing transactions, regardless of taxation or exemptions
• Transfer of mixed activity business not considered supply of goods/services if conditions met
• Supplies of assets other than current assets exempt from tax liability if input tax wasn’t fully deductible at time of acquisition

Source: news.bloombergtax.com

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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