Sweden Changes in VAT legislation regarding e-commerce and hiring of health care personnel 10 October 2019
BelgiumFranceIrelandItalyLuxembourgMaltaPortugalSwedenUnited Kingdom UK Government not expected to lower VAT rate of e-books, which EU countries did? 04 September 2019
Sweden Extra amendment on budget regarding reduced VAT rate on electronic publications – published 19 March 2019
European UnionSweden ECJ Case C-647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply 14 March 2019
European UnionSweden ECJ Case C-647/17 (Srf Konsulterna AB) – Opinion – Training services or access to event 11 January 2019
Sweden Supreme Administrative Court in Sweden ruled VAT exemption does not apply to a staffing agency that supplied doctors and nurses 15 November 2018
DenmarkSweden Services by Danish fixed establishment to Swedish parent company are taxable in Sweden 04 July 2018
Sweden Tax Agency clarified that VAT due as buyer is not relevant for VAT exemption for SME with annual net sales lower than SEK 30 000 16 May 2018
Sweden Growing (living) spices and herbs sold in pots are not considered to be foodstuff and are therefore not covered by the reduced VAT rate 12 May 2018
European UnionSweden Changed VAT rules for telecommunications services, radio and television broadcasting and electronic services – consultation launched 01 May 2018
Sweden The Swedish tax administration published a Guidance clarifying who is liable to bear proof with respect to the place of supply of services 15 April 2018
Sweden Guidance about landlord’s supplies of electricity, gas and water (subject to VAT exemption applicable to the lease of property) 18 March 2018
Sweden Necessary evidence to be collected by the supplier in order to be able to benefit from the VAT exemption in certain transactions, such as Exports and Intra-Community supplies 18 March 2018
European UnionSwedenUncategorized Sweden; European Union Government proposes measures to implement EU Council directive on VAT treatment of vouchers 12 December 2017
SwedenUncategorized Sweden Updated VAT guidance on taxable persons and economic activities published 27 June 2017