Swedish Tax Court Rules in Favor of Deductibility of Input VAT for Cross-Border Services

• The Swedish Tax Court issued Advance Notice No. 102-24/I on June 4.
• The notice clarifies the deductibility of input VAT for cross-border services.
• A company providing legal and administrative services planned to offer services to a Luxembourg-based institution.
• The company argued for a right of deduction for input VAT on costs for services to another EU country.
• The Tax Agency disagreed, stating no entitlement under the VAT Act or Directive.
• The Tax Court ruled in favor of the company.
• The court found the company entitled to deduct input VAT for service provision costs.

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.

---

---