Category - Sweden

Sweden

The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied

17 June 2023

Sweden

The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply

17 June 2023

Sweden

The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied

17 June 2023

Sweden

The position “Repayment of incorrectly paid VAT, a comment on the Government Court Judgment 2005-12-27, Case No. 4010-03” shall no longer be applied

17 June 2023

Sweden

Sweden Tax Agency Clarifies VAT Exemption for Ships Sailing on High Seas

14 June 2023

Sweden

VAT on taxed financing grants in the construction of garage of the community association

13 June 2023

Sweden

Ships sailing on the high seas

09 June 2023

Sweden

Delivery of certain assets when the input tax at the time of acquisition was not deductible

09 June 2023

Sweden

The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied

09 June 2023

Sweden

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

09 June 2023

Sweden

The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied

09 June 2023

Sweden

The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied

09 June 2023

Sweden

The position “Change of accounting method to accounting method” shall no longer be applied

09 June 2023

Sweden

The position “Retroactive deduction when renting business premises and adjustment” shall no longer be applied

09 June 2023

Sweden

The position statement “Question about the right to deduct VAT in case of so-called onward invoicing to other companies in a group” shall no longer be applied

09 June 2023

Sweden

The position “VAT on reimbursement for court costs” shall no longer be applied

08 June 2023

Sweden

New position: No right of deduction according to ch. 7 Section 3 of the Act on tax on energy for biogas and biogasol that the taxpayer has sold to a retailer

08 June 2023

Sweden

No VAT deduction for office equipment in employees’ homes

08 June 2023

Sweden

VAT Regulation (2023: 328)

08 June 2023

Sweden

The position “The turnover limit for accounting for VAT according to the year -end method” should no longer be applied

08 June 2023

Sweden

The position “Deduction right for input VAT on process costs in tax matters” shall no longer be applied

08 June 2023

Sweden

Updated Guidance on VAT exemption for Digital Currency Transactions via Digital Wallets

08 June 2023

Sweden

The position “profit marginal taxation of used goods transmitted from other EU countries” shall no longer be applied

07 June 2023

Sweden

The position “Taxation basis for import, VAT” shall no longer be applied

07 June 2023

Sweden

The position “Exceptions to tax liability and country of sale for aircraft when turnover takes place in several stages, VAT” shall no longer be applied

07 June 2023

Sweden

The position “Community acquisitions and the acquisition threshold at so -called. Mixed activity ”shall no longer be applied

07 June 2023

Sweden

The position “Exceptions to tax liability for warships and repayment rights; VAT ”should no longer be applied

07 June 2023

Sweden

The position “Turning Country for Services on vessels or aircraft in foreign traffic” shall no longer be applied

07 June 2023

Sweden

The position “Turning country for the turnover and mediation of travel services” shall no longer be applied from 1 July 2023

07 June 2023

Sweden

The position “The concepts of taxable person and economic activity – VAT consequences for non -profit associations” should no longer be applied

07 June 2023

Sweden

VAT and shared premises – pleasing news from HFD

03 June 2023

Sweden

New rules for input VAT relating to passenger cars and motorcycles to vehicles intended for racing activities

03 June 2023

Sweden

Crowdfunding: Input VAT deduction on thank-you gifts

01 June 2023

Category - Sweden

The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied

The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply

The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied

The position “Repayment of incorrectly paid VAT, a comment on the Government Court Judgment 2005-12-27, Case No. 4010-03” shall no longer be applied

Sweden Tax Agency Clarifies VAT Exemption for Ships Sailing on High Seas

VAT on taxed financing grants in the construction of garage of the community association

Ships sailing on the high seas

Delivery of certain assets when the input tax at the time of acquisition was not deductible

The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied

The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied

The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied

The position “Change of accounting method to accounting method” shall no longer be applied

The position “Retroactive deduction when renting business premises and adjustment” shall no longer be applied

The position statement “Question about the right to deduct VAT in case of so-called onward invoicing to other companies in a group” shall no longer be applied

The position “VAT on reimbursement for court costs” shall no longer be applied

New position: No right of deduction according to ch. 7 Section 3 of the Act on tax on energy for biogas and biogasol that the taxpayer has sold to a retailer

No VAT deduction for office equipment in employees’ homes

VAT Regulation (2023: 328)

The position “The turnover limit for accounting for VAT according to the year -end method” should no longer be applied

The position “Deduction right for input VAT on process costs in tax matters” shall no longer be applied

Updated Guidance on VAT exemption for Digital Currency Transactions via Digital Wallets

The position “profit marginal taxation of used goods transmitted from other EU countries” shall no longer be applied

The position “Taxation basis for import, VAT” shall no longer be applied

The position “Exceptions to tax liability and country of sale for aircraft when turnover takes place in several stages, VAT” shall no longer be applied

The position “Community acquisitions and the acquisition threshold at so -called. Mixed activity ”shall no longer be applied

The position “Exceptions to tax liability for warships and repayment rights; VAT ”should no longer be applied

The position “Turning Country for Services on vessels or aircraft in foreign traffic” shall no longer be applied

The position “Turning country for the turnover and mediation of travel services” shall no longer be applied from 1 July 2023

The position “The concepts of taxable person and economic activity – VAT consequences for non -profit associations” should no longer be applied

VAT and shared premises – pleasing news from HFD

New rules for input VAT relating to passenger cars and motorcycles to vehicles intended for racing activities

Crowdfunding: Input VAT deduction on thank-you gifts

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