The Swedish Tax agency has published new VAT guidelines (one for goods/one for services) regarding the central but unclear concept of intermediation.
These issues have been raised by the Swedish confederation earlier in the published overview (see THIS POST) when implementing the e-commerce directive.
Contribution by Anna Sandberg Nilsson
Latest Posts in "Sweden"
- Swedish Tax Agency Clarifies VAT Rules for Transactions with Foreign VAT Groups and Swedish PEs
- Discontinuation of Position on Taxation Country and Burden of Proof for VAT on Services
- VAT Exemption for Timeshare Vacation Apartments: Updated Guidance Effective January 19, 2026
- VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability
- Swedish Proposal Grants Skatteverket Online Access to Company Records for Audits Starting April 2026
