Regulation (2011:1262) If Special Arrangements For Value Added Tax For Telecommunications, Broadcasting And Electronic Services

Original Language Title: Förordning (2011:1262) om särskilda ordningar för mervärdesskatt för telekommunikationstjänster, radio- och tv-sändningar och elektroniska tjänster

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:1262

section 1 of this Regulation shall apply for the purposes of the law

(2011:1245) if special arrangements for VAT

telecommunications, broadcasting and

electronic services. Regulation (2014:1082).



section 2 of the terms and expressions used in this regulation were

the same meaning and scope as the law

(2011:1245) if special arrangements for VAT

telecommunications, broadcasting and

electronic services. Regulation (2014:1082).



section 3 of the application for such identification decision referred to in paragraph 4 (a)

Act (2011:1245) if special arrangements for value added tax

for telecommunications, broadcasting and

electronic services shall contain the following information:



1. name,



2. postal address;



3. electronic addresses (including Web sites), and



4. national tax number.



The application must also contain



1. a declaration that the applicant is not registered for

value added tax in a Member State, and



2. when the operation is scheduled to begin.

Regulation (2014:1082).



3 a of the application form for the identification decision pursuant to

Act (2011:1245) if special arrangements for value added tax

for telecommunications, broadcasting and

electronic services shall be determined by the tax agency.

Regulation (2014:1082).



section 4 of the Swedish tax authority may provide for the design of

identification number pursuant to section 7 of the Act (2011:1245) if

Special arrangements for VAT

telecommunications, broadcasting and

electronic services for the identification of decisions taken

According to 4 a of the Act. Regulation (2014:1082).



paragraph 5 of The decision which is the subject of a discovery referred to in paragraph 4 (a)

Act (2011:1245) if special arrangements for value added tax

for telecommunications, broadcasting and

electronic services will electronically obtain communication

from the Revenue Commissioners about their identification number in accordance with section 7 of the

the law. Regulation (2014:1082).



section 6, if the services were provided in a currency other than

the euro, the amount shall be converted into euro. The recalculation shall be made

using the exchange rate published by the European

the Central Bank for the last day of the accounting period

or, if a course has not been made public for the day,

According to the rate of Exchange published the immediately thereafter.

Regulation (2014:1082).



section 7 of The program for the account of tax payments referred to in

second paragraph of section 15 of the Act (2011:1245) if special arrangements

for VAT on telecommunications services, radio and

television broadcasting and electronic services will account for paid

tax to the tax office. Regulation (2014:1082).



section 8 of the Regulations on the procedure for the exchange of information and

the transfer of money between Member States ' competent authorities

When it comes to such VAT subject

the provisions of the Act (2011:1245) if special arrangements for

VAT on telecommunications services, radio and

television broadcasting and electronic services or of corresponding

provisions in another EU country can be found in Council regulation

(EU) no 904/2010 of 7 October 2010 on administrative

cooperation and the fight against VAT fraud.

Regulation (2014:1082).



§ 9 Of declarations and other information provided

to the Revenue Commissioners under the Act (2011:1245) on special

arrangements for VAT on telecommunications services,

radio and television broadcasting and electronic services, or

According to the corresponding provisions of other EU countries apply

the provisions in Chapter 20. Article 1, paragraph 2 and paragraph 3 of the

tax procedure Regulation (2011:1261). The same is true for

data in documents which have been formally drawn up or who have

been taken care of for review by the tax authority pursuant to the Act on

Special arrangements for VAT

telecommunications, broadcasting and

electronic services or in accordance with the corresponding provisions of the

another EU country. Regulation (2014:1082).



section 10 of the tax Board may announce further provisions concerning

the enforcement of the law (2011:1245) if special arrangements

for VAT on telecommunications services, radio and

television broadcasting and electronic services as well as detailed rules relating to the

the enforcement of this regulation. Regulation (2014:1082).

Regulation (2014:1082).



Transitional provisions



2011:1262



This Regulation shall enter into force on 1 January 2012

apply to accounting periods beginning after the end of

2011.



2014:1082



1. this Regulation shall enter into force on January 1, 2015.



2. this Regulation shall apply to accounting periods beginning

After the end of March 2014.