Sweden New VAT guidelines (one for goods/one for services) from the Swedish Tax agency regarding the central but unclear concept of intermediation 28 September 2020
Sweden Clarification: In the event of cancellation or cancellation, the parties can not agree that the tax base shall remain unchanged 27 September 2020
Sweden Clarification: No requirement for physical return of the product upon return of goods 27 September 2020
Sweden Right to deduct VAT in connection with environmental investments for improved water quality 24 September 2020
DenmarkSweden Council Implementing Regulation – Application Period of the Simplified VAT Recovery Mechanism for Tolls on the Öresund Fixed Link 14 September 2020
Sweden Updated guidance re the exemption from tax liability for services relating to credits, credit guarantees and other collateral 04 September 2020
Sweden Exemptions from tax liability for services relating to credit and credit guarantees and other collateral, VAT 02 September 2020
European UnionSweden ECJ C-248/20 (Skellefteå Industrihus AB) – Question – Correction of input VAT for discontinued construction project 25 August 2020
Sweden Will the VAT rules for e-commerce 2021 be possible to understand and use for electronic marketplaces and other intermediaries? 03 August 2020
Sweden Will the VAT rules for e-commerce 2021 be possible to understand and use for electronic marketplaces and other intermediaries? 28 July 2020
DenmarkEuropean UnionSweden European Commission proposes to extend application period of simplified VAT recovery mechanism for Tolls 21 July 2020
European UnionItalyLuxembourgMaltaNetherlandsPortugalSpainSwedenUnited Kingdom Implementation of the E-Commerce Directive 2019/1995 in the EU: Which Member States have already taken action? 15 July 2020
Sweden Right of deduction for input VAT due to plant for electricity and water in a residential building 28 June 2020
Sweden Sweden Tax Law Board Clarifies Input VAT Deductions for Utilities in Residential Building 23 June 2020
Sweden Sweden Tax Agency Updates VAT Guidance on Admission Fees for Online Performance Broadcasts 14 May 2020
Sweden Budget 2020 Relief measure: deferral for the remittance of VAT for taxpayers that remit VAT on an annual basis 24 April 2020