The industries subject to special control by the Tax Agency in 2016

Each year the Swedish Tax Agency selects special areas on which to execute more stringent controls. Are you impacted by this year’s special controls?

Each year, the Tax Agency devotes extra time and attention to specific industries and operations in order to protect the interest of genuine, serious business operations and identify those who are not genuine. This year, the Agency will undertake special efforts regarding companies involved in various types of fraud.

This is how the Tax Agency executes special controls of companies

Each year the Tax Agency selects certain income tax returns which will be subjected to extended control. In this context, they can present questions to your company regarding receipts or other types of documentation. Such a control can also imply that a so-called tax audit is executed (link to blog posting on tax audits). In such a case, the Tax Agency often visits the company to undertake a more extensive investigation of the bookkeeping and documentation.

In 2016, the Tax Agency will especially control:

• Companies used for willful deception and those involved in such activities as incorrect tax repayments and the fraudulent securing of grants.
• ROT, referring to Repairs, Conversions, Extensions and RUT, referring to Cleaning, Maintenance and Laundry. In these areas, work undertaken by closely related individuals and private individuals undertaking business operations within agriculture and forestry is specifically mentioned. Last year’s controls of ROT regarding broadband fiber network operations and windows and roofing will continue this year.
• VAT fraud in the car and vehicles trade.
• Personnel registers in the construction industry to ensure that the new rules are complied with. If you are wondering what this implies, see below where I provide a short description of these new rules.

Rules on personnel registers in the construction industry

• If the total cost of a construction project exceeds four price base amounts (SEK 177,200 per year excluding VAT), a personnel register is to be used.
• The developer and contractor are to ensure that a personnel register is established and used.
• Both the developer and the contractor are responsible for various aspects and areas in establishing and using the personnel register.
• The responsibility for the existence of a personnel register can be transferred from the developer to the contractor.