Category - Sweden

Sweden

Legal case: an interbank fee for card payments has been considered to constitute turnover

2 days ago

European Union Sweden

Stop blaming, the EU VAT Directive allows for 100 options

4 days ago

Sweden

Export for multi-stage sales with only one transport of the product out of the EU

6 days ago

Sweden

Legal case: a horse owner who allows a horse to participate in a premium race for a fee sells a service

1 week ago

European Union Sweden

Flashback on ECJ Cases – C-114/14 (Commission v Sweden) – Exemption for public postal services

2 weeks ago

Sweden

Refund of VAT to taxable persons established in Sweden who carry out transactions in other EU countries

2 weeks ago

Sweden

Proposal for a new VAT law – did it become difficult to simplify?

3 weeks ago

European Union Sweden

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

3 weeks ago

Sweden

Sweden raises VAT registration threshold July 2022

3 weeks ago

Sweden

2022 Budget: Repeal advertising tax, Increase VAT exemption threshold, …

4 weeks ago

Sweden

Proposed economic, tax relief for businesses (COVID-19)

1 month ago

Sweden

Extent of tax exemption: Purchases and imports made by EU bodies to manage covid-19

1 month ago

Sweden

Position: Export of goods when the buyer is responsible for transport out of the EU

1 month ago

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

1 month ago

Sweden

Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme

1 month ago

Sweden

Export of goods when the buyer is responsible for transport out of the EU, VAT

1 month ago

Sweden

Position: Exemption from tax liability for management of special investment funds

1 month ago

Sweden

Position: Medical or dental care provided in a doctor’s premises

1 month ago

European Union Sweden

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

2 months ago

Sweden

Wrongly charged VAT as platform is not deemed supplier

2 months ago

Sweden

Swedish guidance about the concept of education

3 months ago

Sweden

Clarification: New examples of chain transactions within the EU

3 months ago

Sweden

Guidance about the rules for platform companies from 1 July 2021

3 months ago

Sweden

Updated guidance for imported goods (IOSS, platforms, distance sales)

3 months ago

Sweden

Sales of goods through electronic interface to consumer

3 months ago

Sweden

No right to deduct VAT for the employer if the employee buys office equipment

3 months ago

Sweden

Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023

3 months ago

Sweden

The state and the VAT provisions on reverse charge for the purchase of construction services per January 2022

3 months ago

Sweden

Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023

3 months ago

Sweden

VAT registration decision may be important for being considered a taxable person

3 months ago

Sweden

Long-awaited decision from HFD on VAT and customs in the event of non-compliance with import

3 months ago

Sweden

Significance of registration in assessing the right to deduct input VAT

3 months ago

Sweden

Sweden raises VAT registration threshold 2022

3 months ago

Category - Sweden

Legal case: an interbank fee for card payments has been considered to constitute turnover

Stop blaming, the EU VAT Directive allows for 100 options

Export for multi-stage sales with only one transport of the product out of the EU

Legal case: a horse owner who allows a horse to participate in a premium race for a fee sells a service

Flashback on ECJ Cases – C-114/14 (Commission v Sweden) – Exemption for public postal services

Refund of VAT to taxable persons established in Sweden who carry out transactions in other EU countries

Proposal for a new VAT law – did it become difficult to simplify?

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

Sweden raises VAT registration threshold July 2022

2022 Budget: Repeal advertising tax, Increase VAT exemption threshold, …

Proposed economic, tax relief for businesses (COVID-19)

Extent of tax exemption: Purchases and imports made by EU bodies to manage covid-19

Position: Export of goods when the buyer is responsible for transport out of the EU

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

Clarification: The turnover threshold for distance selling cannot be applied in parallel with the Union scheme

Export of goods when the buyer is responsible for transport out of the EU, VAT

Position: Exemption from tax liability for management of special investment funds

Position: Medical or dental care provided in a doctor’s premises

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

Wrongly charged VAT as platform is not deemed supplier

Swedish guidance about the concept of education

Clarification: New examples of chain transactions within the EU

Guidance about the rules for platform companies from 1 July 2021

Updated guidance for imported goods (IOSS, platforms, distance sales)

Sales of goods through electronic interface to consumer

No right to deduct VAT for the employer if the employee buys office equipment

Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023

The state and the VAT provisions on reverse charge for the purchase of construction services per January 2022

Correction: Sweden DOES NOT consult on live VAT reporting and e-invoicing 2023

VAT registration decision may be important for being considered a taxable person

Long-awaited decision from HFD on VAT and customs in the event of non-compliance with import

Significance of registration in assessing the right to deduct input VAT

Sweden raises VAT registration threshold 2022

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