Sweden Sweden Tax Agency Updates Guidance on Taxation of Retail Vouchers for Employees 21 December 2022
Sweden Position statement: Significance of registration for the property of taxable person and the right to deduction 20 December 2022
Sweden The position statement “The concept of “close connection to” when delivering goods to embassies, consulates and armed forces” shall no longer be applied 20 December 2022
Sweden Guidance about new rules on the exchange of data from digital platforms (DAC 7) 20 December 2022
Sweden Position statement: Right to deduct input tax on acquisitions and a conton before the voluntary tax liability 17 December 2022
Sweden Clarification: Revoked decision on invoice appearance when grant is directly linked to the price of a delivery 17 December 2022
Sweden Supreme Administrative Court: product with attached photo sheets not subject to 6% rate 14 December 2022
Sweden Direct supervision by the Financial Supervisory Authority may be required to be part of a VAT group 14 December 2022
Sweden Right of deduction for a co-owner of a co-ownership managed by a co-ownership association 13 December 2022
European UnionSweden Skatteverket: Major changes await in the area of VAT in the EU 11 December 2022
Sweden Country of taxation in case of live interactive performances provided via the Internet, VAT 01 December 2022
Sweden The stance “Simplified accounting – transfer instead of intra-Community sales?” shall no longer apply 25 November 2022
Sweden The position statement “Calculation of the turnover limit for tax exemption for artists who at the same time are not liable for tax for turnover of works of art, VAT” shall no longer be applied 25 November 2022
Sweden The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied 25 November 2022
Sweden The stance “Development fee for trade union activities” shall no longer be applied 22 November 2022
Sweden The stance “Periodic publication – at least four issues per year; VAT” shall no longer apply 22 November 2022
Sweden Parliament Implements Bill No. 2022/36 – administrative cooperation rules for Digital Platform 21 November 2022
Sweden Sweden is likely to move forward with mandatory e-invoicing with a Peppol CTC model 16 November 2022