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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.
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 [...]
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to private in [...]
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 [...]
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 [...]
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 [...]
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 [...]
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) [...]