Since 1 January 2026, legal entities that make donations to non-profit organisations approved by tax agency can receive a tax reduction. The purpose i [...]
The world is moving. Rapidly. And in multiple directions simultaneously. Climate transition, the AI revolution, geopolitical shifts, demographic chang [...]
In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
Since 1 January 2026, legal entities that make donations to non-profit organisations approved by tax agency can receive a tax reduction. The purpose i [...]
The world is moving. Rapidly. And in multiple directions simultaneously. Climate transition, the AI revolution, geopolitical shifts, demographic chang [...]
In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two [...]
A new income year means a new monthly salary threshold, at least SEK 88,801, for foreign nationals to qualify for tax relief in Sweden. As in previous [...]
When the Swedish Parliament (Riksdagen) approved the expenditure frames and revenue estimates in the Government’s Budget Bill on 26 November 2025, it [...]
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The Swedish Parliament has recently decided to reduce the SINK tax (Special Income Tax for Non-Residents) from 25 percent to 22.5 percent starting Jan [...]
The UK has marked a new era of transfer pricing (TP) compliance, introducing regulations and guidance that not only align with the OECD Transfer Prici [...]
Although more Swedish listed companies are improving their tax transparency, this year's review shows that the differences between companies are signi [...]
The Court of Justice of the European Union (“CJEU”) has ruled that intra-group services provided by a parent company to its subsidiaries should genera [...]
The Swedish Parliament has now adopted the government’s proposal to change the rules regarding approval and revocation of F-tax. The new rules were pr [...]
The Court of Justice of the European Union (“CJEU") delivered a judgment on September 4, 2025, in the case of Arcomet Towercranes (C-726/23), concerni [...]
The Swedish government has published a bill which proposes new rules that will make it easier to charter in and charter out vessels on bareboat charte [...]
About a year ago, a proposal was submitted for changed (and hopefully improved) interest deduction rules for companies in Sweden. Following the usual [...]
Transfer pricing regulations govern the pricing of transactions between related parties, ensuring that such dealings reflect terms that would be agree [...]
The right to deduct interest expenses on internal loans is, and has long been, the subject of both the legislature and the courts. The issue has given [...]
Transfer pricing is the practice of pricing dealings between related parties with reference to comparable dealings between unrelated parties on the op [...]
The Swedish Supreme Administrative Court in November 2024 ruled on a case concerning the elimination of double taxation under the Nordic tax treaty. T [...]
For large multinational companies with a calendar-based fiscal year and a turnover exceeding 8 billion Swedish kronor over the past two years, 2025 wi [...]
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On January 28, 2025, a proposal for new legislation on how owners in private equity firms should be taxed for income derived from carried interest, wa [...]
The Swedish government has issued a memorandum containing a proposal to change the rules regarding the approval and revocation of F-tax. The proposal, [...]
Amount B was first introduced in October 2020 but it wasn’t until December 2022 that a discussion draft was released for a public consultation. Since [...]
On October 2, 2024, the Swedish Board of Advanced Tax Ruling issued an advance ruling regarding the taxation of so-called carried interest. The main q [...]
Recently, a lot of attention has been given to the Pillar 2 administrative guideline published in June 2024 as the completion of the domestic law on t [...]
On May 30, 2024, the Swedish government sent a draft proposal to the legislative counsel, on the supervision of emittents of green and other environme [...]
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It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the management of th [...]
In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country reporting to t [...]
In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development (OECD). Despite [...]
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain companies to [...]
OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of years. In Decemb [...]
In 2016, Sweden introduced its tonnage tax regime, which has been available for fiscal years since 2017. Recently, the Swedish government appointed an [...]
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The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational enterprises, [...]
Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out by the Eur [...]
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a company’s transf [...]
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, conditions and pr [...]
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing mandatory [...]
In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as the need a [...]
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in order to prot [...]
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency deems that in [...]
Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous flame reta [...]
Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with [...]
On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: Lagrådet) of [...]
The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign entities’ per [...]
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, which were i [...]
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a liability [...]
New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on invoices from fo [...]
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in June 2019. T [...]
New rules apply from January 1, 2021. The period for which tax relief, the so called “expert tax relief” can be granted has been extended from three t [...]
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest paid, and a [...]
The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules regarding th [...]
The Swedish government has now submitted the bill with the proposal to introduce the concept of economic employer in Sweden. As a consequence more for [...]
The Swedish Tax Agency has published a new guideline with the purpose to facilitate companies’ VAT treatment of bad debts. We explain what this means.
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The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international guidelines. [...]
When importing goods from non-EU countries, customs should be cleared and customs duties and VAT should be paid. As a result of the Covid-19 pandemic, [...]
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At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures to support [...]
The Swedish government has proposed to allocate SEK 5 billion in order to reduce rental costs for companies in sectors hard-hit due to the current pan [...]
On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures to mitigate [...]
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At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A lower interes [...]
The Swedish Tax Agency has announced that a company, due to the Corona crisis, may have an opportunity to change how it reports VAT. This means that a [...]
Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can representatives become [...]
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures to support S [...]
The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe and who wil [...]
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have extra focus o [...]
On the evening of March 25 the Swedish government presented an expanded crisis package to help Swedish small and medium sized corporations financially [...]
Commuters in the Öresund region can work from home without having to worry about a change of social security coverage. Försäkringskassan and Udbetalin [...]
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Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which [...]
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other measures that can [...]
In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement with payme [...]
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The package is [...]
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t [...]
In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and how various [...]
In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s social secur [...]
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed should provide t [...]
In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident employees who are [...]
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The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial services sector.
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to find out what [...]
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational pension inc [...]
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of capacity on a ser [...]
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news.
As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in the EU’s d [...]
In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border arrangements, the DAC6 [...]
We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for foreign compan [...]
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been introduced [...]
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large f [...]
Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) on social [...]
Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries through the a [...]
As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to be levied [...]
The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. This decisi [...]
The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this proposal im [...]
After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios when it comes [...]
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to private in [...]
The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with other goods. In [...]
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently experiencing [...]
The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data center. The Tax A [...]
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief overview ov [...]
In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on changes in [...]
An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies register a [...]
On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records regulations can ari [...]
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long processing periods [...]
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is to check a [...]
At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. Here, we descri [...]
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, the Counci [...]
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed topics. We have b [...]
According to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income from servic [...]
The Supreme Administrative Court (HFD) has recently determined that an individual is not to be seen to meet the conditions required to be granted expe [...]
In two decisions, the Supreme Administrative Court (HFD) have determined as to whether visits to Sweden are to be seen to be permanent stays for incom [...]
In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to free entry [...]
On 17 May, the Swedish Government presented an exposure draft to the Council on Legislation with a proposal to introduce the concept, ”economic employ [...]
On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill essentially corr [...]
The EU Court has deemed that the rules on third party trading are applicable when a middle man in a chain transaction is registered for VAT in the cou [...]
Companies with the calendar year as their financial year, are to file their income tax return for 2017 on no later than 2 July (1 August with electron [...]
On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning based on inte [...]
After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A registered c [...]
On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The proposal incl [...]
On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected?
Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As seen in ye [...]
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra controls is to [...]
The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether the trust c [...]
An entity incurring limited tax liability but who requests to be taxed according to the Act on Income Tax can be covered by the regulations regarding [...]
The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect on 1 Janua [...]
In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies conducting busi [...]
What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In PwC’s repo [...]
Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value certificates, in both p [...]
Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of 2018, or the [...]
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging proposal a [...]
The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of subsidiaries. Th [...]
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied tax increase [...]
Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have come into th [...]
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will comprise a [...]
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the employer in questi [...]
Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to which Swed [...]
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish government. The pu [...]
Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they compliant in other [...]
The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that such individ [...]
On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types of operation [...]
Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates and compare [...]
It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now probably ready wi [...]
The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that the contract [...]
In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed Cyprus com [...]
Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. The complexit [...]
The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a self-employed person do [...]
The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve and modernise [...]
The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western companies seeki [...]
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that fees paid to [...]
The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What does a success [...]
The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released several policy p [...]
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish tax legislati [...]
In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The memorandum [...]
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in [...]
The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the Government regardin [...]
There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at the end of th [...]
Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while conducting any bu [...]
In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on changes in [...]
Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are spread out o [...]
As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum with propo [...]
During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and has, after t [...]
In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new rules for th [...]
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact the real est [...]
One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have experienced, one [...]
We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that fees to Board [...]
Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for Swedish com [...]
On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This report is th [...]
On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the framework of [...]
The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board fees are to [...]
The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In addition, the [...]
The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate investments, where [...]
Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how Robotic Pro [...]
The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation solutions within [...]
There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a given repr [...]
The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in conjunction wit [...]
The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT liable exhibiti [...]
If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the Sweden Demo [...]
The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been received by the [...]
The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax Function of the F [...]
The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one week later th [...]
On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding taxation of re [...]
A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of terrorism. Legal en [...]
The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a binding sett [...]
In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies deemed to have [...]
When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be considered [...]
Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of speculation as to wh [...]
As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in electronic a [...]
An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies pay a signi [...]
Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies in startin [...]
In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms in hotel op [...]
The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in the acquis [...]
Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the execution of [...]
According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden within a multina [...]
Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the finance secto [...]
March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The adoption amounts t [...]
Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic reasons. The sales [...]
As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce taxes for bo [...]
The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to restitution of Swe [...]
The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is consumed.
The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer pricing transp [...]
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och Samhälle, held a [...]
On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the financial instrume [...]
According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are considered to [...]
Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands on tax repo [...]
As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of 2016. The ne [...]