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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 ...

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Sweden’s Chemical Tax – What is happening?

The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...

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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 ...

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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 ...

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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. ...

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Mikael Carlén wishes 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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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The Swedish Tax Agency’s 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 ...

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