Tax Agency’s Stance on Final Payment Responsibility and VAT for Expenses, March 2025 Update

• Updated on 2025-03-25 regarding payment responsibility and VAT
• Tax Agency states that if the law indicates someone other than the invoice recipient is responsible for payment, it may be considered an outlay if other conditions are met
• Conditions include payment recorded outside the income statement and charged at cost
• Section on eviction replaced with section on Enforcement Authority
• Enforcement Authority receives invoices for various execution costs related to eviction
• Invoices are addressed to the Enforcement Authority and treated as outlays
• Payment responsibility for execution costs lies with the respondent or applicant, not the Enforcement Authority
• This responsibility is not indicated on invoices or agreements but is specified by law
• Enforcement Authority does not have final payment responsibility and meets conditions for outlay
• Further examples available regarding the Enforcement Authority

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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