---
title: PwC | Tax matters – The Swedish tax blog | Jesper Öberg
description: "\n Jesper Öberg arbetar på PwC i Stockholm med indirekt skatt och är specialiserad inom den finansiella sektorn. Jesper är doktor i finansrätt och har lång erfarenhet av att arbeta med momsfrågor för finans- och försäkringssektorn. Jesper är också en flitigt anlitad föreläsare i moms och medförfattare till flera böcker på moms- och EU-skatterättsområdet. \n
Kontakt: 010-212 95 53, \n
jesper.oberg@pwc.com \n
\n
\n Jesper Öberg works with indirect taxation at PwC in Stockholm and specialises in the financial sector. Jesper is a Doctor of Financial Law and has extensive experience of working with VAT issues for the financial and insurance sectors. Jesper is also a popular lecturer on VAT and co-author of a number of books on VAT and EU tax law. \n
+46 10 212 95 53 \n
"
image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg
---
[](https://blogg.pwc.se/)
## Tax matters - Sweden's tax blog
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# Artiklar av Jesper Öberg
Jesper Öberg arbetar på PwC i Stockholm med indirekt skatt och är specialiserad inom den finansiella sektorn. Jesper är doktor i finansrätt och har lång erfarenhet av att arbeta med momsfrågor för finans- och försäkringssektorn. Jesper är också en flitigt anlitad föreläsare i moms och medförfattare till flera böcker på moms- och EU-skatterättsområdet.
Kontakt: 010-212 95 53, [jesper.oberg@pwc.com](mailto:jesper.oberg@pwc.com)
Jesper Öberg works with indirect taxation at PwC in Stockholm and specialises in the financial sector. Jesper is a Doctor of Financial Law and has extensive experience of working with VAT issues for the financial and insurance sectors. Jesper is also a popular lecturer on VAT and co-author of a number of books on VAT and EU tax law.
+46 10 212 95 53
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/covid-19-vat-treatment-bad-debt)
### [New information due to covid-19 regarding VAT treatment of bad debts](https://blogg.pwc.se/taxmatters-en/covid-19-vat-treatment-bad-debt)
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.
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
23 June 2020|Read time: 3 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/vat-reporting-during-corona-crisis)
### [VAT reporting during the Corona crisis](https://blogg.pwc.se/taxmatters-en/vat-reporting-during-corona-crisis)
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 \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
14 April 2020|Read time: 7 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/changed-vat-regulations-for-electronic-services)
### [Changed VAT regulations for electronic services](https://blogg.pwc.se/taxmatters-en/changed-vat-regulations-for-electronic-services)
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to private in \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
24 October 2018|Read time: 4 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/vat-risk-for-hotels-used-for-refugee-housing)
### [VAT risk for hotels used for refugee housing](https://blogg.pwc.se/taxmatters-en/vat-risk-for-hotels-used-for-refugee-housing)
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 \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
14 March 2017|Read time: 5 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/how-will-your-companys-vat-treatment-be-impacted-by-the-new-definition-of-real-estate)
### [How will your company’s VAT treatment be impacted by the new definition of real estate?](https://blogg.pwc.se/taxmatters-en/how-will-your-companys-vat-treatment-be-impacted-by-the-new-definition-of-real-estate)
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 \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
1 February 2017|Read time: 4 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-vat-on-prize-money)
### [New VAT on prize money](https://blogg.pwc.se/taxmatters-en/new-vat-on-prize-money)
The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. According to ou \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
12 January 2017|Read time: 6 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-real-estate-term-in-vat-area)
### [New real estate term in VAT area – adjusted law proposal to the Council on Legislation](https://blogg.pwc.se/taxmatters-en/new-real-estate-term-in-vat-area)
On the first of January 2017, and as we have reported upon previously, a new real estate term in the VAT area will be introduced. After this proposal \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
12 July 2016|Read time: 3 min
[ Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-definition-of-real-estate-within-the-eu-could-result-in-changes)
### [New definition of “real estate” within the EU could result in changes in the Swedish VAT Act](https://blogg.pwc.se/taxmatters-en/new-definition-of-real-estate-within-the-eu-could-result-in-changes)
A new definition of “real estate” will be introduced within the VAT area next year. The new rules have their basis in an EU Regulation (Nr. 1042/2013) \[...\]
[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)
Contact: [Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/jesper-oberg)
11 May 2016|Read time: 7 min
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