- Clarification: Value-added tax is not included in the compensation for reverse charge
- The buyer is responsible for paying for the purchase of the goods or services under reverse charge
- The buyer’s tax base is the entire amount the seller charges the buyer
- If the seller has incorrectly charged value-added tax, the incorrectly charged tax must be included in the buyer’s tax base when calculating the value-added tax
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.
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
