--- title: PwC | Tax matters – The Swedish tax blog | Value Added Taxes, customs and excise duties description: Value Added Taxes, customs and excise duties | As a market leader in tax advisory, PwC provides you with the latest news, analyses, and insights on taxation – everything you need to stay ahead. image: https://blogg.pwc.se/hubfs/tax-matters-thumb-1200x630.jpg --- [![pwc-logo-1](https://blogg.pwc.se/hs-fs/hubfs/Imported%20sitepage%20images/pwc-logo-1.png?width=200&name=pwc-logo-1.png)](https://blogg.pwc.se/) ## Tax matters - Sweden's tax blog Sortera:[Alla](https://blogg.pwc.se/taxmatters-en)[Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation)[Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation)[Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) Alla kategorier - [Alla](https://blogg.pwc.se/taxmatters-en) - [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation) - [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) - [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) - [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes) - [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) - [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) - [Seminars and courses](https://blogg.pwc.se/taxmatters-en/topic/seminars-and-courses) - [Tax rules and regulations](https://blogg.pwc.se/taxmatters-en/topic/tax-rules-and-regulations) - [Legal](https://blogg.pwc.se/taxmatters-en/topic/legal) - [Pension](https://blogg.pwc.se/taxmatters-en/topic/pension) - [Rekommenderad](https://blogg.pwc.se/taxmatters-en/topic/rekommenderad) [![EU Ruling on VAT and Transfer Pricing in Intra-Group Transactions](https://blogg.pwc.se/hs-fs/hubfs/kollegor-1365567295_650-1.png?width=400&name=kollegor-1365567295_650-1.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-ruling-vat-transfer-pricing) ### [EU Ruling on VAT and Transfer Pricing in Intra-Group Transactions](https://blogg.pwc.se/taxmatters-en/eu-ruling-vat-transfer-pricing) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) Contact: [Henrik Ivarsson & Ola Persson](https://blogg.pwc.se/taxmatters-en/author/henrik-ivarsson-ola-persson) 13 October 2025|Read time: 5 min [![Court Clarifies Link between Transfer Pricing Adjustments and VAT](https://blogg.pwc.se/hs-fs/hubfs/Untitled-2.jpg?width=400&name=Untitled-2.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/transfer-pricing-adjustments-vat) ### [Court Clarifies Link between Transfer Pricing Adjustments and VAT](https://blogg.pwc.se/taxmatters-en/transfer-pricing-adjustments-vat) 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 \[...\] [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) Contact: [Amanda Ivansson & Anders Carlbom](https://blogg.pwc.se/taxmatters-en/author/amanda-ivansson-anders-carlbom) 8 October 2025|Read time: 7 min [![Proposals for tax measures due to the current energy situation](https://blogg.pwc.se/hs-fs/hubfs/datorhall-650x350.jpg?width=400&name=datorhall-650x350.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/proposals-energy-situation) ### [Proposals for tax measures due to the current energy situation](https://blogg.pwc.se/taxmatters-en/proposals-energy-situation) Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) Contact: [Fredrik Jonsson & Marc Gren](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson-och-marc-gren) 14 September 2022|Read time: 3 min [![New information due to covid-19 regarding VAT treatment of bad debts](https://blogg.pwc.se/hs-fs/hubfs/Dialog%202020/momshantering-kundforlust-640x360.png?width=400&name=momshantering-kundforlust-640x360.png) 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 [![Exemption from customs duties and VAT on imports: an effect of Covid-19](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Specifika%20h%C3%A4ndelser/sjukskrivning%20corona.jpg?width=400&name=sjukskrivning%20corona.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/exemption-from-customs-duties-and-vat-on-imports-covid-19) ### [Exemption from customs duties and VAT on imports: an effect of Covid-19](https://blogg.pwc.se/taxmatters-en/exemption-from-customs-duties-and-vat-on-imports-covid-19) 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, \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Paulina Pleijel och Johan Perulf](https://blogg.pwc.se/taxmatters-en/author/paulina-pleijel-och-johan-perulf) 8 May 2020|Read time: 5 min [![VAT reporting during the Corona crisis](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/Kvinna%20arbetar%201200x630.png?width=400&name=Kvinna%20arbetar%201200x630.png) 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 [![Tax on plastic carrier bags - what to know](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_kvinna_handlar_gronsaker_1200x630.jpg?width=400&name=TM_kvinna_handlar_gronsaker_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-on-plastic-carrier-bags) ### [Tax on plastic carrier bags - what to know](https://blogg.pwc.se/taxmatters-en/tax-on-plastic-carrier-bags) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: PwC 7 April 2020|Read time: 3 min [![New report: Tax measures in response to COVID-19](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Digital/GettyImages-959876146%20(1)%20(1).jpg?width=400&name=GettyImages-959876146%20(1)%20(1).jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-measures-in-response-to-covid-19) ### [New report: Tax measures in response to COVID-19](https://blogg.pwc.se/taxmatters-en/tax-measures-in-response-to-covid-19) Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which \[...\] [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Recommended](https://blogg.pwc.se/taxmatters-en/topic/recommended) Contact: PwC 24 March 2020|Read time: 1 min [![Possible deferral of payment regarding taxes and fees](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM-Kvinnor_kollar_ipad.jpg?width=400&name=TM-Kvinnor_kollar_ipad.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/deferral-of-taxes-and-fees) ### [Possible deferral of payment regarding taxes and fees](https://blogg.pwc.se/taxmatters-en/deferral-of-taxes-and-fees) In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement with payme \[...\] [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Annika Svanfeldt & Jesper Öberg](https://blogg.pwc.se/taxmatters-en/author/annika-svanfeldt-jesper-oberg) 19 March 2020|Read time: 8 min [![Mikael Carlén sums up 2019 and wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/GettyImages-1036181450_1200x630.jpg?width=400&name=GettyImages-1036181450_1200x630.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlén-sums-up-2019) ### [Mikael Carlén sums up 2019 and wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlén-sums-up-2019) 2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) Contact: PwC 20 December 2019|Read time: 2 min [![Extended scope for tax deferral treatment in China](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_analys-av-kvinnor.png?width=400&name=TM_analys-av-kvinnor.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/extended-scope-for-tax-deferral-treatment-in-china) ### [Extended scope for tax deferral treatment in China](https://blogg.pwc.se/taxmatters-en/extended-scope-for-tax-deferral-treatment-in-china) We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for foreign compan \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: PwC 24 January 2019|Read time: 5 min [![Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Foretagarbloggen/Bilder_manniskor/l%C3%B6neuttag%202018.jpg?width=400&name=l%C3%B6neuttag%202018.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlén-summarises-tax-related-matters-of-the-year) ### [Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlén-summarises-tax-related-matters-of-the-year) 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 \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) Contact: PwC 20 December 2018|Read time: 2 min [![New position – contracting of medical care personnel will be liable to VAT](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-10.png?width=400&name=TM_pattern-10.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-position-contracting-of-medical-care-personnel-will-be-liable-to-vat) ### [New position – contracting of medical care personnel will be liable to VAT](https://blogg.pwc.se/taxmatters-en/new-position-contracting-of-medical-care-personnel-will-be-liable-to-vat) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Henrik Ivarsson](https://blogg.pwc.se/taxmatters-en/author/henrik-ivarsson) 14 November 2018|Read time: 4 min [![Important change as regards VAT on the contracting of medical care personnel](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%A4nniskor/TM_man-med-penna-och-block.png?width=400&name=TM_man-med-penna-och-block.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/important-change-as-regards-vat-on-the-contracting-of-medical-care-personnel) ### [Important change as regards VAT on the contracting of medical care personnel](https://blogg.pwc.se/taxmatters-en/important-change-as-regards-vat-on-the-contracting-of-medical-care-personnel) The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. This decisi \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Henrik Ivarsson](https://blogg.pwc.se/taxmatters-en/author/henrik-ivarsson) 13 November 2018|Read time: 5 min [![Brexit – Where are we headed?](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Milj%C3%B6/Milj%C3%B6_jpg/TM_brexit.jpg?width=400&name=TM_brexit.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/brexit-where-are-we-headed) ### [Brexit – Where are we headed?](https://blogg.pwc.se/taxmatters-en/brexit-where-are-we-headed) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Sara Lörenskog](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog) 26 October 2018|Read time: 4 min [![Changed VAT regulations for electronic services](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/Digital/TM_dator-med-hander.png?width=400&name=TM_dator-med-hander.png) 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 [![Sweden’s Chemical Tax – What is happening?](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/NYA_BILDER/M%C3%B6nster/TM_pattern-9.png?width=400&name=TM_pattern-9.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/swedens-chemical-tax-what-is-happening) ### [Sweden’s Chemical Tax – What is happening?](https://blogg.pwc.se/taxmatters-en/swedens-chemical-tax-what-is-happening) The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with other goods. In \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: PwC 17 October 2018|Read time: 4 min [![Who is the ultimate consumer of electricity in a data center?](https://blogg.pwc.se/hs-fs/hub/315629/file-373354067.png?width=400&name=file-373354067.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/who-is-the-ultimate-consumer-of-electricity-in-a-data-center) ### [Who is the ultimate consumer of electricity in a data center?](https://blogg.pwc.se/taxmatters-en/who-is-the-ultimate-consumer-of-electricity-in-a-data-center) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Fredrik Jonsson](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson) 10 October 2018|Read time: 5 min [![Improved business climate for foreign investors in China](https://blogg.pwc.se/hs-fs/hub/315629/file-373357742.png?width=400&name=file-373357742.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/improved-business-climate-for-foreign-investors-in-china) ### [Improved business climate for foreign investors in China](https://blogg.pwc.se/taxmatters-en/improved-business-climate-for-foreign-investors-in-china) 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 \[...\] [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: PwC 2 October 2018|Read time: 5 min [![EU Commission proposes far-reaching VAT reform – part 2](https://blogg.pwc.se/hs-fs/hub/315629/file-344350901.png?width=400&name=file-344350901.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-far-reaching-vat-reform-part-2) ### [EU Commission proposes far-reaching VAT reform – part 2](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-far-reaching-vat-reform-part-2) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Sara Lörenskog och Hillevi Söderberg](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog-och-hillevi-soderberg) 31 August 2018|Read time: 8 min [![Mikael Carlén wishes you a nice summer!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/ikoner/Sommar_Tax_Matters.jpg?width=400&name=Sommar_Tax_Matters.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wish-you-a-nice-summer) ### [Mikael Carlén wishes you a nice summer!](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wish-you-a-nice-summer) 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 \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) Contact: PwC 11 July 2018|Read time: 3 min [![Tourist passes or cards are not seen to comprise a multiple use voucher](https://blogg.pwc.se/hs-fs/hub/315629/file-374894050.png?width=400&name=file-374894050.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tourist-passes-or-cards-are-not-seen-to-comprise-a-multiple-use-voucher) ### [Tourist passes or cards are not seen to comprise a multiple use voucher](https://blogg.pwc.se/taxmatters-en/tourist-passes-or-cards-are-not-seen-to-comprise-a-multiple-use-voucher) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Mikael Krantz Nordin](https://blogg.pwc.se/taxmatters-en/author/mikael-krantz-nordin) 7 June 2018|Read time: 4 min [![EU Court rules on third party trade](https://blogg.pwc.se/hs-fs/hub/315629/file-371022453.png?width=400&name=file-371022453.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-court-rules-on-third-party-trade) ### [EU Court rules on third party trade](https://blogg.pwc.se/taxmatters-en/eu-court-rules-on-third-party-trade) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Anders Carlbom & Hillevi Söderberg](https://blogg.pwc.se/taxmatters-en/author/anders-carlbom-hillevi-soderberg) 3 May 2018|Read time: 5 min [![Simplifications for the Law on Tax on Chemicals Proposed](https://blogg.pwc.se/hs-fs/hub/315629/file-372721286.png?width=400&name=file-372721286.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/simplifications-for-the-law-on-tax-on-chemicals-proposed) ### [Simplifications for the Law on Tax on Chemicals Proposed](https://blogg.pwc.se/taxmatters-en/simplifications-for-the-law-on-tax-on-chemicals-proposed) After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A registered c \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Fredrik Jonsson](https://blogg.pwc.se/taxmatters-en/author/fredrik-jonsson) 5 April 2018|Read time: 4 min [Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/new-vat-provisions-as-regards-vouchers) ### [New VAT provisions as regards vouchers](https://blogg.pwc.se/taxmatters-en/new-vat-provisions-as-regards-vouchers) Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value certificates, in both p \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Sara Lörenskog](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog) 9 February 2018|Read time: 7 min [![Most popular Tax matters posts during 2017](https://blogg.pwc.se/hs-fs/hub/315629/file-369965069.png?width=400&name=file-369965069.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2017) ### [Most popular Tax matters posts during 2017](https://blogg.pwc.se/taxmatters-en/most-popular-tax-matters-posts-during-2017) 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 \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 15 January 2018|Read time: 2 min [Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agencys-view-of-deduction-of-vat-in-conjunction-with-the-sale-of-subsidiaries) ### [The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries](https://blogg.pwc.se/taxmatters-en/the-swedish-tax-agencys-view-of-deduction-of-vat-in-conjunction-with-the-sale-of-subsidiaries) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Fredrik Lund](https://blogg.pwc.se/taxmatters-en/author/fredrik-lund) 11 January 2018|Read time: 6 min [![Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/hs-fs/hubfs/Tax_matters/Illustrationer_PwC/Julbild.jpg?width=400&name=Julbild.jpg) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wishes-you-happy-holidays) ### [Mikael Carlén wishes you Happy Holidays!](https://blogg.pwc.se/taxmatters-en/mikael-carlen-wishes-you-happy-holidays) 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 \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation), [Base Erosion and Profit Shifting (BEPS)](https://blogg.pwc.se/taxmatters-en/topic/base-erosion-and-profit-shifting-beps) Contact: PwC 22 December 2017|Read time: 3 min [![EU Commission proposes extensive VAT reform](https://blogg.pwc.se/hs-fs/hub/315629/file-369971304.png?width=400&name=file-369971304.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-extensive-vat-reform) ### [EU Commission proposes extensive VAT reform](https://blogg.pwc.se/taxmatters-en/eu-commission-proposes-extensive-vat-reform) 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 \[...\] [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties) Contact: [Sara Lörenskog och Hillevi Söderberg](https://blogg.pwc.se/taxmatters-en/author/sara-lorenskog-och-hillevi-soderberg) 18 October 2017|Read time: 7 min [![Tax proposals in the autumn budget for 2018 – a summary](https://blogg.pwc.se/hs-fs/hub/315629/file-371022453.png?width=400&name=file-371022453.png) Läs ArtikelnRead article](https://blogg.pwc.se/taxmatters-en/tax-proposals-in-the-autumn-budget-for-2018-a-summary) ### [Tax proposals in the autumn budget for 2018 – a summary](https://blogg.pwc.se/taxmatters-en/tax-proposals-in-the-autumn-budget-for-2018-a-summary) Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in \[...\] [Entrepreneur and SME Taxes](https://blogg.pwc.se/taxmatters-en/topic/entrepreneur-and-sme-taxes), [Corporate taxation](https://blogg.pwc.se/taxmatters-en/topic/corporate-taxation), [Value Added Taxes, customs and excise duties](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties), [Individual taxation](https://blogg.pwc.se/taxmatters-en/topic/individual-taxation) Contact: PwC 26 September 2017|Read time: 10 min ‹[1](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties)[2](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties/page/2)[3](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties/page/3)[4](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties/page/4)[›](https://blogg.pwc.se/taxmatters-en/topic/value-added-taxes-customs-and-excise-duties/page/2) ## Subscribe to Tax Matters Get the latest news, directly to your inbox [Yes, I'd like to subscribe to Tax matters](https://cloud.email.pwc.se/tm-en-hubspot) ## Contact a tax advisor Do you need more information or do you have a question? 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