The Supreme Administrative Court has ruled that the right to deduct input VAT does not apply to renovation work carried out on a property, when changing a tenant from VAT liable to VAT-free. The costs are not considered to have a direct or immediate connection with the previous VAT-liable rental.
Source EY
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
