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.
