Content
section 1 of this Act provides for special arrangements
for taxable persons who provide
telecommunications, broadcasting and
electronic services. The special arrangements relating to
– taxable persons not established in the EU about
the services are acquired by someone in an EU country that is not a
taxable persons (tredjelandsordningen), and
– taxable persons who are established in an EU country
If the services are acquired by someone in another EU country that is not
is a taxable person (Union).
Provisions also exist in Council implementing Regulation (EU)
No 282/2011 by 15 March 2011 fixing
implementing measures for Directive 2006/112/EC on the
common system of value added tax, in wording as
implementing Regulation (EU) no 1042/2013. Law (2014:942).
Definitions
section 2 of the terms and expressions used in this law have the same
meaning and scope of the law on VAT
(1994:200).
With the special VAT return, of course, such a
Declaration provided for reporting of VAT
in accordance with the provisions of this law.
With the corresponding provisions of other EU countries referred to
provisions in force in another Member State and which have their
because of title XII, Chapter 6 (articles 358 – 369k)
Council Directive 2006/112/EC of 28 november 2006 on the
common system of value added tax, in wording as
Directive 2008/8/EC. Law (2014:942).
Determining authority
paragraph 3 of Decision under this Act made by the Revenue Commissioners.
Discovery decisions
section 4 of the Swedish tax authority shall at the request of a taxable
person decide that he is obliged to notify the Commission and
pay VAT according to the provisions of this law
(discovery decision). Law (2014:942).
Taxable persons not established in the EU
(tredjelandsordningen)
4 a of the Identification decision, if
1. the taxable person does not have the seat for their
business or has a fixed establishment in
Sweden or in another EU country and neither is or
must be registered for VAT in Sweden or in
another EU country for any other reason,
2. VAT relating to supplies of
telecommunications services and radio and television broadcasts or
electronic services,
3. the supplies shall be subject to taxation in Sweden or in a
other EU countries,
4. services are provided to someone who is not a
a taxable person who is established,
has his permanent address or usually resides in Sweden or in another
EU country,
5. it does not already have taken a corresponding, existing
the identification decision in another EU country, and
6. the taxable person is not excluded from the
special scheme provided for in article 57 g, third subparagraph, or
Article 58b (1) of the Council implementing Regulation (EU) no
282/2011. Law (2014:942).
Taxable persons who are established in the EU
(Union)
4 b § Identification decisions are to be taken, if
1. the taxable person has the seat of his economic
business in Sweden, or, if he does not have such a seat
within the EU, has a permanent establishment here,
2. VAT relating to supplies of
telecommunications services and radio and television broadcasts or
electronic services,
3. the supplies shall be taxed in another EU country,
4. the taxable person does not have a fixed
establishment in the Member State where the supply shall
taxed,
5. services are provided to someone who is not a
a taxable person who is established,
has his permanent address or usually resides in a Member State,
6. it does not already have taken a corresponding, existing
the identification decision in another EU country,
7. the taxable person is not bound by a
the identification decision in another EU country according to the provisions
as in the EU country corresponds to the second paragraph of article 369a
Directive 2006/112/EC, and
8. the taxable person is not excluded from the
special scheme provided for in article 57 g, third subparagraph, or
Article 58b (1) of the Council implementing Regulation (EU) no
282/2011. Law (2014:942).
4 c § a taxable person who has the seat of his
economic activities outside the EU and which has several fixed
establishments in different European countries, of which at least one of the
Sweden, and covered by a detection decision pursuant to
paragraph 4 (b) is bound by the decision during the calendar year in which the decision
was adopted and during the two following calendar years.
Law (2014:942).
Application by electronic means
4 d § application for discovery decisions shall be submitted to
The tax office electronically. Law (2014:942).
VAT groups
4 e § If the tax agency has decided that the taxable
people may form a VAT group, shall
identification decisions are taken for the principal work
designated for the group under 6 a kap. paragraph 4 of the law on VAT
(1994:200). Law (2014:1511).
What the decision means for identification
paragraph 5 of the decision referred to in (a) an identification section 4 applies to
shall not disclose and pay VAT according to the
tax Procedure Act (2011:1244) for the services
the decision relates to. Law (2014:942).
section 6, A taxable person who is liable to tax in Sweden
for services which fall within the scope of a detection decision in a
other EU country to report and pay tax under
the provisions in that country. Law (2014:942).
Identification number
section 7 of the tax agency shall provide an individual number
(identification number) to the identification decision
applies to.
If a detection decision taken pursuant to paragraph 4 (b), it shall
the registration number of the taxable person to
VAT be used as identification number.
Law (2014:942).
Notice to the Tax Office of the changes
section 8 if a taxable person's business ceases or
amended in such a manner that the requirements for accounting for and
pay VAT under this law is no longer
met, the taxable person by electronic
way inform the Tax Office of the change. The same applies if the
any other relationship that has been raised in an application for
Discovery decisions have changed. Law (2014:942).
Withdrawal of a detection decision pursuant to
tredjelandsordningen
§ 9 the Revenue Commissioners shall revoke a decision identifying
According to paragraph 4, if the taxable person
1. According to the report no longer provides
telecommunications services and radio and television broadcasts or
electronic services,
2. in any other way may be assumed to have ceased its
taxable activities,
3. no longer meets the other requirements of paragraph 4 (a), or
4. constantly violate the rules of the Special
the order. Law (2014:942).
Withdrawal of a detection decision pursuant to
the Union scheme
9 a of the tax Board shall revoke a decision identifying
in accordance with paragraph 4 (b), if the taxable person
1. According to the report no longer provides
telecommunications services and radio and television broadcasts or
electronic services,
2. in any other way may be assumed to have ceased its
taxable activities within the framework of this special
order,
3. no longer meets the other requirements of paragraph 4 (b), or
4. constantly violate the rules of the Special
the order. Law (2014:942).
Declaration and payment of VAT
section 10 a taxable person who is the subject of a
the identification decision shall for each accounting period leave
a special VAT declaration electronically.
The Declaration must be submitted even if the taxable person
does not have a value added tax to account for the period.
Law (2014:942).
section 11 of the accounting period includes a calendar quarter.
section 12 of a special value added tax return shall contain
1. the identification number,
2. the following information for each EU country in which the
supplies of telecommunications, broadcasting and
television broadcasting or electronic services to be taxed:
(a)), the total value, less value added tax, of
payments for these services during the
accounting period,
(b)) the total amount of VAT on
services, divided over tax rates, and
c) applicable tax rates, as well as
3. the total amount of the VAT
due for the accounting period. Law (2014:942).
12 a of the decision which is the subject of a discovery referred to in
4 b section has one or more permanent establishments in a
other EU country or in other EU countries from which
telecommunications services and radio and television broadcasts or
electronic services are provided, to the particular
VAT return also include the following
information for each EU country where the supplies will be
taxed:
1. the total value of the benefits for the
the supplies included in the special arrangements,
divided for each EU Member State where the taxable
the person has a permanent establishment, and
2. the fixed establishment registration number to
value added tax (VAT) or the corresponding task. Law (2014:942).
section 13 amount recognised in a special
value added tax return shall be expressed in euro. Law (2014:942).
paragraph 14 of a special value added tax return shall be submitted
to the Swedish tax agency no later than the 20th of the month following the
accounting period. Law (2014:942).
15 § VAT which shall be set out in a special
VAT return should have been paid to the Revenue Commissioners
the date of the Declaration shall be submitted.
Payment shall be made by deposit in euros on
The tax agency's account for tax payments made under
This law. When payment shall specify which Declaration
which the payment refers. The tax deemed to have been paid on the date of
payment has been posted to your account. Law (2014:942).
Decision on tax
section 16 If a special VAT return in respect of tax
According to the VAT Act (1994:200), is considered a
decisions about tax have been taken in accordance with the Declaration.
The same applies in the case of a declaration made
to an authority in another Member State in accordance with
the provisions in that country. Law (2014:942).
Review
Reconsideration of the tax agency's decision regarding the identification or
withdrawal
section 17 of the tax Board shall review a decision on identification
or revocation of the decision applies to requests it, if
the decision be appealed or if there are other reasons.
The Revenue Commissioners may not review decisions on an issue that has
determined by the General Administrative Court. The Revenue Commissioners may, however,
at the request of the decision applies to reconsider a matter that
has been decided by administrative law or Chamber right through
decision that has a legal effect on the decision deviates from the
the application of the law in a ruling from the Highest
administrative court proceedings later.
The Revenue Commissioners may not, on its own initiative, review a
identification decisions to the detriment of that decision
apply. Law (2014:942).
section 17 (a) A request for review must be in writing. Request
for review shall be submitted to the Swedish tax agency no later than two
months from the date of the decision. Law (2014:942).
section 18 Of the tax office, on its own initiative, review a decision
referred to in paragraph 17, to the detriment of the
the decision applies, the notice will be communicated within two
months from the date of the decision.
A notice that is to the advantage of the decision
may be notified even after this time. Law (2014:942).
Reconsideration of the tax agency's decision on tax
section 19 of the decision on the tax according to the VAT Act (1994:200)
accounted for under this Act or under the corresponding
provisions in another EU country could be reviewed under
the provisions of chapter 66. 2-8, 18, 19, 21, 22 and 27 to 29 sections,
paragraph 30 and 31-35 of tax procedure law
(2011:1244).
How a request for review shall be made is also apparent from the
articles 61 and 61a of the Council implementing Regulation (EU) no
282/2011. Law (2014:942).
Appeal
The appeal of the tax agency's decision regarding the identification or
withdrawal
section 20 decision on identification or withdrawal may
be appealed to the Administrative Court of the
the decision applies or the Attorney General of
The Swedish tax agency.
The appeal must be submitted within two months from the date
When the decision was announced.
In the case of appeal shall apply the provisions of chapter 67.
19-22, 28-32 and 34 to 36 of the law on tax procedure
(2011:1244).
Leave to appeal is required for an appeal to the administrative court.
Law (2014:942).
The appeal of the tax agency's decision on tax
paragraph 21 of the decision on the tax according to the VAT Act (1994:200)
accounted for under this Act or under the corresponding
provisions in another EU country may be appealed to the General
Administrative Court of the decision or of the
the Attorney General of the tax agency.
In the case of appeal shall apply the provisions of chapter 67.
paragraph 2, § 5, paragraph 6, second sentence, 12, 13, 19 to 25,
27 to 37 and 39 of the tax Procedure Act (2011:1244).
Law (2014:942).
Procedure in General
The procedure is otherwise in connection with the tax agency's decision on the
identification and withdrawal
section 22 in the examination of questions relating to the identification and withdrawal
apply the provisions of the tax Procedure Act (2011:1244)
If
1. information provided on behalf of 4
ch.,
2. The tax agency's duty of investigation and
communication obligation in chapter 40. 1-3 sections,
3. the reconsideration request submitted to the Court in chapter 66.
section 18, and
4. the decision is enforceable in 68. § 1.
Law (2014:942).
22 a of the Swedish national tax Board will approve an individual who has
appointed as tax agents of the subject of a
identification decisions pursuant to paragraph 4 (b), if the designated
complies with the requirements of Chapter 6. 6 and 7 § §
tax Procedure Act (2011:1244).
The following provisions of the tax Procedure Act applies for
1. eligibility and withdrawal of approval: Chapter 6. paragraph 5 of the
1-3 and the first subparagraph of paragraph 8,
2. reconsideration and appeal: 66 and 67 chapters,
3. the decision is enforceable: 68. section 1 and section 3 1.
Law (2014:942).
The procedure is otherwise in connection with the tax agency's decision on the
tax
section 23 in respect of the tax under the VAT Act (1994:200)
to be reported under this law or under the corresponding
provisions in another EU Member State applies the provisions of
tax Procedure Act (2011:1244) if
1. information provided on behalf of 4
ch.,
2. the injunction in chapter 37. 9 and 10 section,
3. The tax agency's duty of investigation and
communication obligation in chapter 40. 1-3 sections,
4. revision of chapter 41,
5. reimbursement of expenses for agents, counsel or
investigation in 43 chapters,
6. securing evidence in chapter 45,
7. payment assurance in chapter 46,
8. information and documents that should be excluded from the control of the
Chapter 47,
9. tax in 49. 4 to 7, 10 to 13, 15 and 19 sections,
10. exemption from special charges of 51 chapters,
11. decisions about specific fees in chapter 52. 3 – 7, 10 and
11 § §,
12. the discretionary decision on taxes in Chapter 57. section 1,
13. liability for taxes and fees in Chapter 59. 13, 15 – 21, 26
and 27 §§,
14. decision concerning exemption from tax withholding,
employer contributions, value added tax and excise duty of 60
ch.,
15. payment of taxes and fees in Chapter 62. 8, 9 and
19 sections,
16. payment of taxes and fees in chapter 63.
2, 4, 10, 16 and 22 sections,
17. the surplus which has not been paid back in Chapter 64.
section 10 of the first subparagraph,
18. cost interest in Chapter 65. paragraph 3, 4, 7, 8, 11,
13-15 and 19 sections,
19. the decision is enforceable in chapter 68,
20. the enforcement of a decision on securing evidence and
payment assurance in chapter 69,
21. the recovery in Chapter 70, and
22. other provisions on enforcement in Chapter 71.
Law (2014:942).
23 a of the objection and appeal against the decision in accordance with the
provisions listed in section 23 of chapter 66 and 67 apply.
tax Procedure Act (2011:1244). Law (2014:942).
paragraph 23 (b) for the purposes of the provisions listed in
section 23, the following shall apply:
1. What is said in the tax Procedure Act (2011:1244) if
tax declaration or the Declaration applied for a special
VAT declaration or a declaration made
in accordance with the corresponding provisions in another EU country.
2. What is said in the tax procedure law of obligation
under 15-35 Cape. also apply for disclosure
According to this law.
3. What is said in Chapter 49. the third subparagraph of paragraph 7
tax procedure act if the Revenue Commissioners apply also for
corresponding authority in another EU country. Law (2014:942).
23 c § If tax under the VAT Act (1994:200),
be counted because of a review decision or a
decision of a Tribunal, the taxable person
tillgodoföras interest on the credited amount.
The interest shall be calculated from the day after the amount
original due date to the date on which the amount
be counted.
The interest rate will be calculated after the interest rate referred to in Chapter 65.
the third subparagraph of paragraph 4 of the tax Procedure Act (2011:1244). In addition,
apply 65 Cape. section 20 of the tax procedure law. Law (2014:942).
section 24 of the recovery may not be requested by an amount covered by
respite.
Documentation duty
paragraph 25 of The decision concerns a discovery under this
law or by equivalent provisions in another EU country
shall, by means of books or other appropriate documentation, see
that there is a basis for the supplies covered
of the decision. The accounts must be sufficiently detailed to
The tax agency can determine whether a particular
VAT declaration or a declaration made
in accordance with the corresponding provisions in another EU country are
correctly.
If the tax office requests it, the taxable person
make such a dossier as referred to in the first subparagraph available
by electronic means.
The dossier shall be retained for ten years after the end of the year in which the
the transaction for which the dossier is for was performed. Law (2014:942).
section 26 About a detection decision pursuant to paragraph 4 (b) applies a
VAT group, the schedule referred to in section 25
the first subparagraph shall be available in the main man
The tax agency has designated for the group under 6 a kap. 4 §
the VAT Act (1994:200). Law (2014:1511).
Transitional provisions
2011:1245
This law shall enter into force on 1 January 2012 and apply to
accounting periods beginning after the end of 2011.
2013:117
1. this law shall enter into force on 1 July 2013.
2. Older regulations apply for decisions rendered
before the entry into force.
2013:370
This law shall enter into force on 1 July 2013 and applied to
accounting periods beginning after the end of June
2013.
2014:942
1. This law shall enter into force on January 1, 2015.
2. The law applicable to accounting periods beginning after
end of december 2014.
2014:1511
1. This law shall enter into force on January 1, 2015.
2. The law applicable to accounting periods beginning after
end of december 2014.
