The Swedish VAT Act has a provision for the proportion of residual input VAT in a business with taxable and tax-exempt transactions. The provision states that residual input VAT should be proportioned based on ‘reasonable grounds’ (skälig grund).
- A notable case in the Supreme Administrative Court
- The SAC’s conclusion
- Commentary
Source: ITR
Latest Posts in "Sweden"
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling
- VAT on Parking Space Leasing for Commercial and Residential Tenants: Updated Guidelines 2025
- Swedish Tax Agency’s New VAT Stance on Parking Rentals for Tenants Effective April 2026
