Sweden Export for multi-stage sales with only one transport of the product out of the EU 18 January 2022
Sweden Legal case: a horse owner who allows a horse to participate in a premium race for a fee sells a service 15 January 2022
European UnionSweden Flashback on ECJ Cases – C-114/14 (Commission v Sweden) – Exemption for public postal services 12 January 2022
Sweden Refund of VAT to taxable persons established in Sweden who carry out transactions in other EU countries 11 January 2022
European UnionSweden Flashback on ECJ Cases – C-150/99 (Stockholm Lindöpark AB) – No general VAT Exmption for a Membership of a golf club including a wide range of additional services 05 January 2022
Sweden Extent of tax exemption: Purchases and imports made by EU bodies to manage covid-19 17 December 2021
Sweden Position: Export of goods when the buyer is responsible for transport out of the EU 14 December 2021
Sweden Clarification: When calculating whether the threshold value has been exceeded for intra-Union distance selling, any distance selling from other EU countries should not be included in the amount 14 December 2021
Sweden Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme 14 December 2021
Sweden Export of goods when the buyer is responsible for transport out of the EU, VAT 10 December 2021
Sweden Position: Exemption from tax liability for management of special investment funds 10 December 2021
European UnionSweden Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost 27 November 2021
Sweden Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023 27 October 2021
Sweden The state and the VAT provisions on reverse charge for the purchase of construction services per January 2022 27 October 2021
Sweden Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023 22 October 2021
Sweden VAT registration decision may be important for being considered a taxable person 18 October 2021
Sweden Long-awaited decision from HFD on VAT and customs in the event of non-compliance with import 18 October 2021
Sweden Board positions can only be held by a physical person, only be taxed as employment income (outside scope of VAT) 02 October 2021
NetherlandsSweden AMAZON: New Business opportunities for sellers with new Pan-European FBA countries 29 September 2021