- Skatteverket has developed a method to determine how transactions consisting of different goods and services should be assessed for tax purposes
- The method should only be applied if the transaction includes multiple parts that are taxed differently in terms of tax rate, tax liability, or country of taxation
- Each transaction should be considered as independent for VAT purposes
- Transactions with different goods and services that appear as a single supply should not be artificially divided to change the VAT system’s function
- The stance replaces previous positions and introduces a new legal method for assessing one or more supplies of goods and services for VAT purposes
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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