Sweden Assignments according to care agreement with a region (patient was the customer) 29 September 2021
Sweden Swedish Tax Agency is currently reviewing the VAT rate on digital teaching materials 24 September 2021
European UnionSweden Flashback on ECJ Cases – C-91/12 (PFC Clinic) – Aesthetic operations and aesthetic treatments exempt from VAT under certain conditions 23 September 2021
Sweden 2022 Budget: Repeal advertising tax, Increase VAT exemption threshold, Reduced VAT rate on repairs, etc 23 September 2021
Sweden 2022 budget bill: increased SME threshold and lower rate for repairs of bicycles, shoes, leather goods, clothing and household linen 21 September 2021
European UnionSweden Flashback on ECJ Cases – C-84/09 (X) – Classification of a transaction as an EU supply or acquisition cannot depend on the observance of a period within which the transport of the goods in question must begin or end 04 September 2021
Sweden Invoice according to the VAT Act: Clarification that an electronic invoice can be approved by a formal, informal or an implied act 13 July 2021
Sweden Position taken: VAT consequences for those who have a photovoltaic system on their property 03 July 2021
Sweden Clarification: A VAT grouping in countries outside the EU should not be registered for the special schemes 02 July 2021
Sweden Branch that acquires services from the main establishment that is part of a foreign VAT group 30 June 2021
Sweden Assignments as a board member in limited companies and associations – independently run business, VAT 22 June 2021
Sweden Medical companies with operations at a medical center provided medical care to patients and not services to the medical center 16 June 2021
Sweden Providing a license for the use of an insurance product is not an insurance or reinsurance service 14 June 2021
Sweden Clarification: an electronic invoice can be approved by a formal, informal or an implied action 31 May 2021
European UnionSweden ECJ C-248/20 (Skellefteå Industrihus) – Order – Input VAT should not be repaid immediately if a planned real estate project is cancelled 31 May 2021
Sweden Correction: Distance sales that must be included in the calculation of the turnover threshold 31 May 2021
Sweden Position: Remuneration for certain services provided within the denomination The Church of Sweden does not constitute business activities 08 May 2021
Sweden Swedish tax authorities on new E-Commerce rules and One Stop Shop registration as of July 1, 2021 28 April 2021
Sweden Guidance tax authorities: Education can be exempted from VAT for certain purposes if certain conditions are met 28 April 2021