Swedish Tax Agency Clarifies VAT Payment Responsibility and Expense Treatment in New Position Statement

• The Swedish Tax Agency issued a position statement on March 25 regarding VAT payment responsibility.
• Clarifies responsibility when the law states it but the invoice does not specify another responsible party.
• Amounts received as compensation for expenses in the acquirer’s name and booked in a suspense account are not included in the taxable amount under EU Directive 2006/112/EC.
• The taxable person must provide evidence of actual expenses and cannot deduct VAT on these expenses.
• The Court of Justice of the European Union states that a guarantee covering goods affects service classification only if it impacts a criterion under Article 2(1)(c) of the directive.
• This statement replaces the 2005 Position Statement No. 131 471453-05/111.

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.

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