THE FIRST CHAMBER
Substantive provisions
Chapter 1. Introductory provisions
The scope of the law
section 1 of the VAT to be paid to the State under this Act
1. in the case of such sales in the country of the goods or services
that is taxable and is made by a taxable person acting in
This characteristic,
2. in the case of taxable unionsinternt acquisition of goods
movable property, unless sales are made in the country, or
3. in the case of the importation of goods into the country which is
taxable.
What constitutes revenue or import specified in Chapter 2. What
is unionsinternt the acquisition specified in (2) (a). Whether
an exemption exists for a turnover, a unionsinternt
acquisition or importation is specified in Chapter 3. What is meant by
taxable person set out in Chapter 4. The cases in which a
turnover is deemed to have been made in the country are given in Chapter 5.
The State shall also be paid amounts on an invoice or
similar act designated as VAT, even if
the amount does not constitute value added tax under this law.
Team (2013:368).
2 §/expires U: 2016-05-01/
Liable to pay value added tax (taxable) is
1. for such sales as defined in article 1, first paragraph 1, if the
subject 1 a-4 e: the turnover of goods or
the service,
1 a. for such sales as defined in article 1, first paragraph 1 of
telecommunications, broadcasting and
electronic services shall be provided in accordance with the provisions
corresponding to the special scheme provided for in articles 369a-369k
of Council Directive 2006/112/EC of 28 november 2006 on the
common system of value added tax, in wording as
Directive 2008/8/EC, if the turnover of the post is such a
Group of people who in another EU country is considered as a single
taxable person (VAT group):
VAT group,
2. the turnover referred to in article 1, first paragraph 1 of these
services referred to in Chapter 5. section 5, if the turnover of the service
is a foreign taxable person: anyone who acquires
the service, if it is
– a taxable person,
– a legal entity that is not a taxable person
but is registered for VAT purposes here, or
– a legal entity that would have been a taxable
person unless the chapter 4. § 8 applicable,
3. the turnover referred to in article 1, first paragraph 1 of these
products referred to in Chapter 5. 2 c and 2 d sections, where the turnover is
the product is a foreign taxable person and the transferee
is registered for VAT purposes here: anyone who acquires
the product,
4. for such subsequent turnover of the country referred to in
Chapter 3. 30 b of the first paragraph: the turnover
is made,
4. for the turnover referred to in article 1, first subparagraph 1 between
taxable persons who are or will be registered
for VAT here, of gold material or semi-manufactured
products with a fineness of at least 325 thousandths or by
investment Gold if the turnover of gold is taxable
According to Chapter 3. section 10 (b): anyone who acquires the goods,
4 b. of the turnover referred to in article 1, first paragraph 1 of
the services referred to in the second paragraph, if the tax liability
is not referred to in the first subparagraph 2 of this paragraph:
who acquires the service, if it is
– taxable persons who through their work not only
temporary services, or
-Another taxable person supplying a
taxable person referred to in the first indent, such
services,
4 c. of turnover laid down in article 1, first subparagraph 1 of be
or by services related to immovable property referred to in 5
Cape. section 8, except real estate service referred to in 4 (b) of this
section or Chapter 3. the second and third subparagraphs of paragraph 3, if the
with a turnover of the good or service is a foreign
taxable person and the purchaser is registered to
VAT here: anyone who acquires goods or services,
subject to paragraph 2 (d),
4 d. for the sales referred to in article 1, first subparagraph 1 between
taxable persons who are or will be registered
for VAT here, if liability is not
under the first subparagraph 2 of this paragraph, of allowances
for greenhouse gases, as defined in article 3 of
European Parliament and Council Directive 2003/87/EC of 13
October 2003 establishing a scheme for trading with emission allowances
greenhouse gases in the community which may be transferred in accordance with the
Article 12 of that directive, or by other entities
operators can use to comply with the directive:
the one who acquires the service,
4 e. for the turnover referred to in article 1, first paragraph 1 between
taxable persons who are or will be registered
for VAT here of such goods referred to in the third
paragraph: anyone who acquires the goods,
5. for such purchase as specified in article 1, first paragraph 2:
who acquires the goods, and
6. for the import of goods
(a)) where a customs debt is incurred in Sweden due to
import: anyone who is liable to pay duty, unless otherwise
follow by d,
(b)) if the importation is for a Union to be or if the goods must
declared in Sweden but is not subject to duty: the who
would have been required to pay duty on the goods had been
subject to customs duties, subject to (d),
c) if the obligation to pay customs duties in respect of imports
arise, or would have been incurred if the goods had been
coated with customs, in another EU Member State as a result of a
such a device licence referred to in Chapter 4. 24 section
Customs Act (2000:1281) invoked: the holder of the authorisation, if
subject to the provisions of (e),
d) if the person is or would have been obligated to pay
the duty referred to under (a) or (b) is an attorney and the Revenue Commissioners are
the tax authority: on whose behalf the agent is acting,
e) if the holder of the authorization referred to in (c) is an agent and
The tax agency's taxation authority: the person for whom
the agent is.
First subparagraph 4 (b) applies
1. such services relating to property, building or
plant that can be attributed to
-soil and Foundation work,
– construction works,
– building installation,
-finishing of buildings, or
-renting of construction or demolition equipment with operator,
2. construction cleaning, and
3. hiring-out of labour for such tasks as referred to
in 1 and 2.
First paragraph 4 e of goods that can be attributed to
the following combined nomenclature code (CN code) according to
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the
the tariff and statistical nomenclature and on the common
customs tariff as amended on January 1, 2012,
1. waste and scrap of iron or steel; remelting scrap ingots of
iron or steel (CN code starting with 7204),
2. copper waste and scrap (CN code starting with 7404),
3. nickel waste and scrap (CN code starting with 7503);
4. aluminium waste and scrap (CN code starting with 7602)
5. lead waste and scrap (CN code starting with 7802)
6. zinc waste and scrap (CN code starting with 7902)
7. Tin waste and scrap (CN code starting with 8002),
8. waste and scrap of other base metals (CN code that starts
with 8101-8113), or
9. waste and scrap of primary cells, primary batteries and
electric accumulators (CN codes that start with 854810).
At the sales of a product or service that is made in the
the country by a taxable person who has a fixed
establishment here, the taxable person at
the application of the first subparagraph to be equated with a foreign
taxable person, if the turnover is done without the participation
of the Swedish establishment.
With the customs debt, of course, the same as in Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the
the Community customs code. With Union be understood the same
that the community be in the regulation.
Special provisions as to who in some cases are taxable
see Chapter 6, Chapter 9. and 9 c. Law (2014:941).
2 section/entry into force: 2016-05-01/
Liable to pay value added tax (taxable) is
1. for such sales as defined in article 1, first paragraph 1, subject to 1 a-4 e: the turnover of goods or services,
1 a. for such sales as defined in article 1, first paragraph 1 of the telecommunications, broadcasting and electronic services to be reported in accordance with the provisions corresponding to the special scheme provided for in articles 369a-369k of Council Directive 2006/112/EC of 28 november 2006 on the common system of value added tax, in wording by Directive 2008/8/EC, if the turnover of the service is such a group of people who in another EU country is considered as a single taxable person (VAT group) : the VAT group,
2. the turnover referred to in article 1, first paragraph 1 of the services referred to in Chapter 5. section 5, if the turnover of the service is a foreign taxable person: anyone who acquires the service, if it is
– a taxable person,
– a legal entity that is not a taxable person registered for VAT or
– a legal entity that would have been a taxable person if not 4 Cape. § 8 applicable,
3. the turnover referred to in article 1, first paragraph 1 of goods referred to in Chapter 5. 2 c and 2 d sections, if the turnover of goods is a foreign taxable person and the purchaser is registered for VAT purposes here: anyone who acquires the goods,
4. for such subsequent turnover of the country referred to in
Chapter 3. 30 b of the first paragraph: the turnover is done,
4. for the turnover referred to in article 1, first subparagraph 1 between taxable persons who are or will be registered for VAT here, of gold material or semi-manufactured products of a fineness of at least 325 thousandths or of investment Gold if the turnover of gold is taxable under Chapter 3. section 10 (b): anyone who acquires the goods,
4 b. of the turnover referred to in article 1, first subparagraph 1 of the services referred to in the second subparagraph, if liability exists pursuant to the first subparagraph 2 of this paragraph: anyone who acquires the service, if it is
– taxable persons who through their work not only temporarily providing such services, or
-Another taxable person supplying a taxable person referred to in the first indent,
4 c. of turnover laid down in article 1, first subparagraph 1 of goods or of services related to immovable property referred to in Chapter 5. section 8, except real estate service referred to in 4 (b) of this paragraph or Chapter 3. the second and third subparagraphs of paragraph 3, if the turnover of the good or service is a foreign taxable person and the purchaser is registered for VAT purposes here: anyone who acquires goods or services, subject to the provisions of paragraph 2 (d),
4 d. for the sales referred to in article 1, first subparagraph 1 between taxable persons who are or will be registered for VAT here, if liability exists pursuant to the first subparagraph 2 of this paragraph, of greenhouse gas emission allowances, as defined in article 3 of Directive 2003/87/EC of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the community, which may be transferred in accordance with article 12 of the directive , or by other entities that operators can use to comply with the directive: anyone who acquires the service,
4 e. for the turnover referred to in article 1, first paragraph 1 between taxable persons who are or will be registered for VAT here of goods referred to in the third paragraph: anyone who acquires the goods,
5. for such purchase as specified in article 1, first paragraph 2: anyone who acquires the goods, and
6. for the import of goods
(a)) where a customs debt is incurred in Sweden as a result of import: anyone who is liable to pay customs duty, subject to (c),
(b)) if the importation is for a Union to be or if the goods to be declared for release for free circulation in Sweden but is not subject to duty: it would have been liable to pay the duty if the goods had been subject to customs duties, subject to (c),
c) if the person is or would have been liable to pay duty under (a) or (b) is an attorney and the tax agency's taxation authority: on whose behalf the agent is acting.
First subparagraph 4 (b) applies
1. such services relating to property, building or facility which can be attributed to
-soil and Foundation work,
– construction works,
– building installation,
-finishing of buildings, or
-renting of construction or demolition equipment with operator,
2. construction cleaning, and
3. hiring-out of labour for such tasks as referred to in 1 and 2.
First paragraph 4 e of goods that can be attributed to the following combined nomenclature code (CN code) according to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff as amended on January 1, 2012,
1. waste and scrap of iron or steel; remelting scrap ingots of iron or steel (CN code starting with 7204),
2. copper waste and scrap (CN code starting with 7404),
3. nickel waste and scrap (CN code starting with 7503);
4. aluminium waste and scrap (CN code starting with 7602)
5. lead waste and scrap (CN code starting with 7802)
6. zinc waste and scrap (CN code starting with 7902)
7. Tin waste and scrap (CN code starting with 8002),
8. waste and scrap of other base metals (CN code starting with 8101-8113), or
9. waste and scrap of primary cells, primary batteries and electric accumulators (CN codes that start with 854810).
At the sales of a product or service that is made in the country by a taxable person who has a permanent establishment here, the taxable person for the purposes of applying the first subparagraph shall be treated as a foreign taxable person, if sales are made without the participation of the Swedish establishment.
With the customs debt and the Union be understood the same as article 5 of European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union.
Special provisions as to who in some cases are taxable, see Chapter 6, Chapter 9. and 9 c.
Law (2016:261).
2 a of tax liability does not exist for an author or
his estate for the circulation of such works of art referred to in
9 a Cape. section 5, if
1. the artwork at the turnover is owned by the author or
his estate, and
2. the tax bases of the tax year total
less than 300 000 SEK. Law (1995:700).
paragraph 2 (b) at the request of the who, according to paragraph 2 (a) is not taxable
Tax agency shall decide that liability shall
exist regardless of the size of the tax documents.
The tax agency's decision is valid until the end of the second
the year after the year in which the decision was taken.
Lag (2003:659).
2 c § special provisions on value added tax act
(2000:142) concerning agreements with Denmark on value added tax for the fixed
road link across the sound. Act (2000:143).
2 d § A foreign taxable person who request it has
the right to be taxable for sales that would otherwise
the purchaser would have been taxable under paragraph 2 of
first subparagraph 4 (c). The foreign taxable person,
liability shall apply to all such sales
within the country.
At the sales of a product or service that is made in the
the country by a taxable person who has a fixed
establishment here, the taxable person at
the application of the first subparagraph to be equated with a foreign
taxable person, if the turnover is done without the participation
of the Swedish establishment. Team (2013:368).
Obligation to pay incorrectly charged VAT
2 e § The indicating such an amount referred to in paragraph 1 of the third
the paragraph on an invoice or similar document is
the person liable for payment of the amount. Law (2007:1376).
The date of the chargeable event
3 § the obligation to pay tax under section at the circulation
ensues when the goods have been delivered or the service has
supplied or when goods or services have been in
claim by withdrawals, subject to the second subparagraph,
or 3 a, 3 b, 4 or 5 a §.
If the turnover is good or service are compensated fully
or in part for an ordered product or service before the
date referred to in the first subparagraph, shall arise
the tax liability when the consideration received in cash or in
otherwise, the turnover of goods or services to
amicably. However, this applies only if the turnover is
taxable when the compensation will the with a turnover of goods
or service to consumers.
With the delivery of a product, of course, that the goods delivered or to
It is sent to a purchaser against cash on delivery.
Law (2009:1333).
3 a § in the turnover of construction services and by
goods traded in connection with such services shall arise
the obligation to pay the tax when the invoice has been issued. If
an invoice is not issued when payment is received, or
If the invoice is not issued within the time specified in Chapter 11.
3 a of the first subparagraph, the chargeable event shall occur in accordance with paragraph 3.
Law (2012:342).
3 (b) § When turnover is for a passenger car or motorcycle
at the time of delivery is temporarily registered under section 23 of the first
paragraph 1 Act (2001:558) on road traffic register and vehicle
delivered to a physical person, resident or
usually resides in a country other than a country of the European Union and that
intends to bring the vehicle to a location outside the EU,
the obligation to pay the tax at the end of the sixth
month following the month in which the vehicle was delivered.
Law (2011:283).
4 § in the case of the grant of a right to harvest forest in the
cases referred to in chapter 21. section 2 of the income tax Act (1999:1229)
the chargeable event shall occur as the payment is received by
satisfy itself. Law (2007:1376).
4 a of At acquisition within the chargeable event shall occur at the
the date of acquisition. This point shall be considered to be
the same as when the chargeable event under paragraph 3 of the first
the paragraph on the corresponding circulation of goods within the country.
Upon acquisition of goods supplied within continuously
For more than one calendar month, the chargeable event shall occur for
the acquisition at the end of each calendar month, unless
the shipment stopped before then. Law (2012:342).
§ 5/expires U: 2016-05-01/
On importation the chargeable event shall occur at the time when the
obligation to pay duty under customs legislation shall arise
or would have expired if the obligation to pay customs duties
persisted. In the cases referred to in section 2, first paragraph 6 c shall arise
the tax liability at the time the obligation to pay
Customs shall arise or might have entered in the other EU country.
Law (2011:283).
§ 5/comes into force in: 2016-05-01/
On importation the chargeable event shall occur at the time when the
obligation to pay duty under customs legislation shall arise, or would have occurred if the obligation to pay customs duties. Law (2016:261).
5 a § acquisition of services referred to in Chapter 1. paragraph 2 of the first
paragraph 2 the chargeable event shall occur on 31 december each
years, if
1. the services are provided continuously during a
period exceeding one year, and
2. the provision does not give rise to statements of account or
payments during the period.
The first subparagraph shall not apply if the provision of
the services have been discontinued. Law (2009:1333).
The meaning of certain expressions in this Act
section 6 With be understood material things, among them
real estate and gas as well as heating, cooling and electrical power.
With the service, of course, anything else that may be provided.
Team (2013:368).
section 7 of that provided for in the case of activities covering both the whole
activities as part of the business. In chapter 13. provided, however,
the whole operation unless stated otherwise.
With activities involving liability, of course, such a
activities in which sales of goods or services
liability pursuant to article 2 of the first subparagraph 1. Act (1997:502).
section 8 With output tax of course such a tax to be reported
to the State by circulation, unionsinternt acquisition or importation
According to § 1.
Of course, with such a tax input tax on the acquisition or importation
as indicated in Chapter 8. 2 §. Law (2011:283).
section 9 with market value shall mean the full amount that the buyer of the
a product or service, in the same stages as it there
sales of goods or services takes place, at the time
for sales and in free competition, would have to pay to
an independent sales representative in the country for such product or
service.
If no comparable supply of goods or services may
be determined, is the market value
1. in the case of goods, by an amount that is not less than
purchase price of the goods or of similar goods or, if
the purchase price is missing, the cost price, determined at the
the time of the transaction, or
2. in the case of services, by an amount not
less than the cost of the taxable person to
perform the service. Team (2013:368).
section 10 Of the export are goods sales outside EU
or services in an economic activity
here in the country. Team (2013:368).
10 a of With the EU or any EU country is understood in this law the
the territory of a Member State under article 52 of the
the Treaty on European Union and article 355 of the Treaty on
The functioning of the European Union. It does not apply to the
territories referred to in paragraph 10 (b).
For the purposes of this law, the Principality of Principality of Monaco, the Isle of
Man and the United Kingdom sovereign base areas of Akrotiri and
Dhekelia be assimilated to those territories referred to in the first
the first sentence. Law (2011:283).
10 (b) § With a third territory of course:
1. Mount Athos,
2. Canary Islands,
3. the French territories referred to in articles 349 and
355(1) of the Treaty on the functioning of the European Union,
4. The Åland Islands,
5. The Channel Islands,
6. the island of Heligoland,
7. the territory of Büsingen,
8. Ceuta,
9. Melilla,
10. Livigno,
11. Campione d'Italia,
12. the Italian waters of Lake Lugano.
Territories in the first subparagraph 1 – 5 are included in the Union's
Customs territory of the community while in the 6-12 the same paragraph specified territories
not included in the area. Law (2014:1505).
10 c § transactions originating in or intended for
1. The Principality of Principality of Monaco should be treated as transactions with
originating in or intended for France,
2. The Isle of Man is to be treated as transactions originating in
or intended for the United Kingdom,
3. the United Kingdom sovereign base areas of Akrotiri and
Dhekelia, are treated as transactions originating in or
destined for Cyprus. Law (2010:1892).
section 11 with the property of course
1. what according to the land code is or belongs to a property,
However not property referred to in Chapter 2. section 3 of the land code
(industrial accessories),
2. buildings, power lines, fences and similar establishments
for permanent use, affixed in or above ground and that
belongs to someone other than the owner of the land, and
3. the property referred to in Chapter 2. section 2 of the land code, even if the building
belong to other than the owner of the Earth or if the property
introduced into the building by someone other than the owner of the building.
12 section With accessories, of course, other machinery, equipment
or special decor than industrial accessories, if the introduced
such a building or part of a building that is established for other than
residential purposes and it been acquired to be used directly in a
Special activities on the property.
section 13 by passenger car of course truck with cabinets bodywork and
bus, if the vehicle's total weight is not more than 3 500 kg. This
does not apply if the truck's cab constitutes a separate
bodywork unit.
With passenger car of course in Chapter 2. 5 section 3, Chapter 7. section 4, Chapter 8. 10,
15 and 16 sections and chapter 13. section 15 does not, however, vehicles
passenger car class II in accordance with section 2 of the Act (2001:559) if
road traffic definitions and have a total weight which
1. exceeding 3 500 kg, or
2. is not more than 3 500 kilograms, if the vehicle's cab is a
separate bodywork unit. Team (2013:1105).
13 a section With new means of transport, of course
1. motorized land transport which is intended for
transport to the country of persons or goods and which have a
engine with a cylinder capacity of more than 48 cubic centimetres or
an effect on more than 7.2 kilowatts, if they traded in the six
months after they first entered into service on or before the
the turnover has been run not more than 6 000 kilometres;
2. vessels whose length exceeding 7.5 metres in length, except for vessels
as indicated in Chapter 3. 21 and 22 sections, if the bonus within three months
after they first entered into service on or before the
the turnover has travelled no more than 100 hours, and
3. aircraft whose takeoff weight exceeds 1 550 kilograms, except
such aircraft as referred to in Chapter 3. section 21, if they traded in the
three months after they first placed in service or
before the turnover has flown for no more than 40 hours. Act (1994:1798).
13 (b) § With excise duty refers to energy products,
alcohol, alcoholic beverages or tobacco products such as these
goods are defined in EU legislation on excise duties. The
except for the gas supplied through a natural gas system
is situated within the territory of the Union or by a gas network
is connected to such a system. Law (2011:283).
section 14/expires U: 2016-01-01/With tax year, of course, tax year under
the income tax Act (1999:1229).
If tax under this Act relating to an activity for
What liability does not exist under
the income tax Act, of course with fiscal years
1. the calendar year, or
2. the financial year if that is broken and is in compliance with
as indicated in Chapter 3. the accounting Act (1999:1078).
In cases where a refund of input tax to such
foreign taxable person as referred to in chapter 19. 1 §
the first and second paragraphs, of course with the tax year that
calendar year for which the refund applies.
With fiscal years however, understood in terms of calendar year
tax under this law that is accounted for by
1. Act (2011:1245) if special arrangements for
VAT on telecommunications services, radio and
television broadcasting and electronic services, or
2. provisions in another EU country corresponds to articles
358a-369 or articles 369a-369k of Directive 2006/112/EC.
Law (2014:940).
section 14/entry into force: 01/01/2016 With tax year, of course, tax year under the income tax Act (1999:1229).
If tax under this Act relating to activities for which liability exists pursuant to the income tax Act, of course with fiscal years
1. the calendar year, or
2. the financial year if that is broken and is in accordance with what is stated in Chapter 3. the accounting Act (1999:1078).
In cases where a refund of input tax to such a taxable person as referred to in chapter 19. Article 1, first and second subparagraphs, of course with the tax year in the calendar year for which the refund applies.
However, of course, with fiscal year calendar year in the case of tax under this Act that is accounted for by
1. Act (2011:1245) if special arrangements for value added tax for telecommunications, broadcasting and electronic services, or
2. provisions in another EU country corresponds to article 358a-369 or articles 369a-369k of Directive 2006/112/EC.
Law (2015:888).
section 15 With foreign taxable person, of course, a
taxable persons who do not have the seat of its economic
business or has a fixed establishment in this country and
nor has his permanent address or usually resides here.
Team (2013:368).
section 16 Of the State "does not state enterprises. With the municipality
of course, municipal and county councils under the local Government Act (1991:900).
section 17 Of the invoice referred to documents or messages in
paper form or in electronic form that complies with the conditions
for invoices in Chapter 11. or, if the billing policies in a
other EU country is applicable according to the provisions of article
219a in Council Directive 2006/112/EC, and which meet the conditions
for invoices of that country. Law (2014:940).
17 (a) § With electronic invoice "means an invoice under section 17 of the
issued and received in an electronic format.
Law (2012:342).
section 18 in investment gold of course
1. gold, in the form of a bar or plate with a weight accepted
on any of the markets for such gold and with a fineness of
not less than 995 thousandths, whether or not the gold represented by
securities or not,
2. gold coins
-have a fineness of not less than 900 thousandths,
-are minted after 1800 years,
-is or has been in force
the country of origin, and
-normally sold at a price which does not exceed
market value of the gold contained in the coins by more than 80%.
Small ingots or slabs with a weight of 1 gram or less
are not covered by the first subparagraph 1.
Gold coins which are covered by the list annually
published in the C series of the official
newspaper shall be deemed to meet the criteria set out in first subparagraph 2 below
throughout the years the list is valid.
Gold coins under this section shall not be deemed to be traded because
of the numismatic value. Law (2011:283).
§ 19/expires U: 2016-05-01/
With free circulation, of course, the same as in Council
Regulation (EEC) No 2913/92 of 12 October 1992 establishing the
establishing the Community customs code. Law (2010:1900).
the entry into force of section 19 of/in: 2016-05-01/
With free circulation, of course, the same as in European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union. Law (2016:261).
Chapter 2. Sales and import
section 1 With sales of be understood
1. an item is transferred for a consideration, or
2. that an be used by socket in accordance with §§ 2 and 3.
A transfer of goods to another EU country
equated with a turnover of goods if
– the goods are transported by a taxable person or for
his benefit from an activity which the taxable
person within the EU,
– the transfer of his business, and
– the transfer should be taxed as unionsinternt acquisition in the
other EU country.
With sales of service of course
1. that a service for remuneration carried out, transferred or
otherwise provided any, or
2. that a service be used by socket in accordance with 5, 7 or
section 8. Team (2013:368).
1 a section of import, of course, that one be brought into Sweden from
a place outside the EU. Law (2011:283).
1 b/entry into force: 01/01/2016 That turnover is not considered to be a transfer of assets in a business, which takes place in the context of the business is transferred or in connection with a merger or similar procedure.
The first subparagraph shall apply provided that the purchaser would be entitled to deduct or refund of the taxes that would otherwise be payable on the transfer.
Law (2015:888).
The application of goods
2 § with connectors to be understood that a taxable person
1. take out the goods from his business for his own or
the staff's private use or, subject to the other
subparagraph, for the transfer of the goods without compensation, or
otherwise, for use for any purpose other than your own
activities, or
2. for the goods from a business that causes
tax liability or refund of input
tax according to 10. 9, 11 or 11 c – paragraph 13 of section a
activities which are not at all or only partly implies
tax liability or refund.
Transfer of goods without remuneration is not regarded as withdrawal, if
the goods are gifts of small value or product samples and is provided for
the taxable person's business.
Team (2013:368).
as stated in paragraph 3 of section 2 of the application of goods applies only if the
taxable person has had the right to deduct or
refund under 10 Cape. paragraphs 9 to 13 of the input tax
at the time of acquisition of the goods.
If the turnover by which the taxable person
acquired the goods or, where the goods imported to Sweden of the
taxable person, imports are exempt from
tax under Chapter 3. However, paragraph 2 of section 21 shall apply.
Team (2013:368).
Withdrawal of services in General
4 § with connectors of service, of course, such measures as specified in 5;
7 and 8 sections. Law (2002:1004).
5 § with connectors of service, of course, that a taxable
person
1. perform or otherwise provide a service for
his own private use or that of his staff or otherwise for
purpose other than its own operations, if the service
are provided without compensation,
2. uses or allows the staff to use an item belonging
to the business for private use or for other
than for its own operations, if the turnover or
imports of goods exempted from tax under Chapter 3.
section 21 or if the taxable person entitled to
deduct or refund under Chapter 10. 9, 11 or
11 c-13 sections of the input tax paid on acquisition,
manufacture or tenancy of the goods, or
3. for private purposes use myself or let someone else
using a car or motorcycle that constitute an asset in
or förhyrts for business and the taxable
the person has had the right to a deduction or refund
under 10 Cape. 9, 11 or 11 c-13 sections of the input tax
in the acquisition, production or, in the case of leasing, the
of all the input tax relating to rent.
The first subparagraph of paragraph 2 and 3 applies only if the value of the use
's more than ringing. Team (2013:368).
section 6 of the repealed Act (1994:1798).
Withdrawal of certain services in the property sector
7 § with connectors of service of course also a taxable
person in a construction business or acquires such
services referred to in the second subparagraph and provide them a
apartment which the taxable person is the holder of
tenancy or condominium or a private property, if the
taxable person provides services to both
other (works) and performs services on such
apartments or properties, and apartment or
the property is inventory asset in building the movement according to the
the income tax Act (1999:1229). The same applies in the case of
services for which the taxable person performs on a
apartment or property which constitutes another asset in
building the movement than inventories.
First subparagraph
1. construction work, including repair and
maintenance, and
2. Drawing, design, construction or other equivalent
services.
The first subparagraph shall not apply if the services are related to a
part of the apartment or property, which is used in a
activities that entail liability or right to
refund of input tax in accordance with Chapter 10. 9, 11, 11, e
or section 12. Team (2013:368).
8 § with connectors of service, of course, in addition to a property owner
perform the services referred to in the second paragraph on its own
property that is in economic activities
Neither entail liability or refund
of input tax in accordance with Chapter 10. 9, 11, 11 or 12.
However, this applies only if the accrued wage costs for
service during the tax year exceeds 300 000 SEK,
including taxes, fees and charges are based on
wage costs.
Paragraph 1 covers the provision of
1. construction work, including repair and
maintenance,
2. Drawing, design, construction or other equivalent
services, and
3. local cleaning, window cleaning, sanitation, and other
property maintenance.
What is said in the first paragraph also applies to tenants and
housing officers that perform the services referred to in
second subparagraphs 1 and 2 on apartments they hold with
tenancy or condominium in an economic activity
Neither entail liability or refund
of input tax in accordance with Chapter 10. 9, 11, 11 or 12.
If a property is owned or rented apartment or condominium
held by a taxable person who is included in such
VAT group referred to in 6 a kap. § 1 the Group
considered as property owner, tenant or tenant management
for the purposes of this section. Team (2013:368).
2 a Cape. Within acquisition
section 1 of the 2-9 § § provides for cases in which an acquisition should
regarded as a unionsinternt acquisition. Law (2011:283).
Within acquisition
section 2 With unionsinternt acquisition of course
1. anyone under the conditions set out in paragraphs 3-5 v
replacement acquires a be, if the goods are transported to
the acquirer by him or by the seller or for either
count to Sweden from another EU country,
2. that someone under the conditions set out in section 6, against
replacement acquires a be, if the goods are transported to
the acquirer by him or by the seller or for either
sheet to another EU country from Sweden or another
EU country,
3. anyone under the conditions set out in paragraph 7 of the first
subparagraph for over an article from a business in another EU country
to Sweden, subject to section 7, second subparagraph, or
4. to any of the cases set out in section 9 for over an article from
another EU country to Sweden. Law (2011:283).
Within acquisition pursuant to section 2 of 1
paragraph 3 of the goods shall be considered as acquired under 2 § 1, if the acquisition
refers to the
1. a new means of transport referred to in Chapter 1. 13 a of,
2. such products subject to excise duty referred to in Chapter 1.
section 13 (b) and the purchaser is a taxable person or a
legal person who is not a taxable person,
or
3. another product than a new means of transport or a
products subject to excise duty and the acquisition is made by such buyer
referred to in the second paragraph from a taxable person
acting as such and who are not exempt from
value added tax in accordance with the provisions on small businesses in
articles 282 to 292 in Directive 2006/112/EC in a different
EU country.
First paragraph 3 refers to the buyers who are
1. a taxable person acting as such and
whose operations involve the right to deduct input tax
or right to reimbursement under 10 Cape. 1 section
paragraph or paragraphs 9 to 13 of such tax, or
2. a taxable person acting as such and
whose activities do not involve any deduction or entitlement to
refund under 10 Cape. 9 to 13 sections or a legal person
that is not a taxable person, provided
– that the total value of their taxable acquisition
of goods other than new means of transport or
excise goods under the current or the
preceding calendar year exceed 90 000 kronor, or
– that the buyer is the subject of a decision referred to in paragraph 4.
Team (2013:368).
section 4 of the Revenue Commissioners shall, on the request of such buyers referred to in
3 paragraph 2, decide to acquisitions made by him shall
be considered within the acquisition even though the specified
threshold is not exceeded. The decision shall apply for a period of two
calendar year. Law (2011:283).
5 section A shall be deemed to be acquired under 2 § 1 even in the
case shipment starts outside the EU and the product then
imported into another Member State by the purchaser for further
transport to Sweden, if the transferee is a legal entity
that is not a taxable person.
In Chapter 10. section 11 (b) provides for the repayment of certain
cases of tax paid on the importation. Team (2013:368).
Within acquisition under paragraph 2 of 2
section 6 of the goods shall be considered as acquired under 2 § 2, if
-the buyer is registered for VAT in this country,
"the acquisition is made, under the designation of the buyer's Swedish
registration number, from a seller who is registered to
value added tax in another Member State, and
-the buyer does not prove that he incurred in another
EU Member State for the acquisition.
In chapter 13. section 25 provides for how output tax for
such acquisition referred to in the first subparagraph shall be restored, for the
cases VAT is charged on in the other EU country after
the transferee reported the closing entries in their
Declaration in this country.
An article should not be considered as acquired under the first subparagraph, if the
the buyer shows that the acquisition has been made for a subsequent
circulation in another Member State and to which turnover
are made are taxable where the turnover. Law (2011:283).
Within acquisition pursuant to section 2 of 3
section 7/expires U: 2016-01-01/a product shall be considered as acquired pursuant to article 2 of the 3, if
– as for the goods is a taxable person
doing business in another EU country,
– the transfer of his business, and
-the transfer is made, the goods are transported from the
EU country to Sweden by the taxable person, or
on his behalf.
An article should not be considered as acquired pursuant to article 2 of the 3, if
transfer
1. made for sales of ships, aircraft or trains during
the process of departure in one EU country and place of destination in a different
EU country,
2. constitutes a step in the metabolism of a service performed for
the flying over the product and the service relates to work on or
valuation of goods in Sweden, where the transport of goods
ends in Sweden and the goods, then the work or the valuation
been performed, is sent back to the taxable person
in the EU country in which the product was originally transferred from,
3. measures are being taken to the transferred software must be used for
sales of services in Sweden and the article should therefore be
be used temporarily in this country,
4. measures are being taken to the transferred goods temporarily, not more than two
year, will be used in Sweden, provided that
the corresponding imports would have been tax-free in Sweden
According to the temporary importation of a non
Member State,
5. made for such sales referred to in Chapter 5. 3 a § or
in Chapter 3. 30 a of,
6. made for such sales referred to in Chapter 5. paragraph 2 of the first
paragraph 2 or 4, or
7. is made for such sales referred to in Chapter 5. 2 c or
section 2 (d).
When any of the conditions referred to in the second subparagraph
no longer exist, the goods shall be deemed to have been transferred in accordance with the
the rules laid down in the first subparagraph. Team (2013:368).
section 7/entry into force: 01/01/2016/a product shall be considered as acquired pursuant to article 2 of the 3, if – as for the goods is a taxable person who carries on business in another EU country, – the transfer of his business, and the transfer is made, the goods are transported from the country to Sweden by the taxable person or on his behalf.
An article should not be considered as acquired pursuant to article 2 of the 3, if the transfer
1. made for sales of ships, aircraft or trains during the process of departure in one EU country and place of destination in another EU country, 2. represents a step in the metabolism of a service performed for the above goods and services relating to work on or valuation of goods in Sweden, if the transport of the goods ends in Sweden and the goods, then the work or the valuation carried out, are sent back to the taxable person of the EU country in which the product was originally transferred from,
3. measures are being taken to the transferred software to use for sales of services in Sweden and the article therefore should be used temporarily in this country, 4. is done to the transferred goods temporarily, not more than two years, will be used in Sweden, provided that the corresponding imports would have been tax-free in this country under the temporary import from a non-member country,
5. made for such sales referred to in Chapter 5. section 3, Chapter 3.
section 30 or section 30 c,
6. made for such sales referred to in Chapter 5. 2 paragraph 2 or 4, or 7. made for such sales referred to in Chapter 5. paragraph 2(c) or 2(d).
When any of the conditions referred to in the second subparagraph, the goods shall be deemed to have been transferred in accordance with the rules laid down in the first subparagraph. Law (2015:888).
section 8 Has been repealed by law (1995:1286).
Within acquisition pursuant to section 2 of 4
§ 9 A shall be deemed to be acquired pursuant to article 2 of the 4, if
"anyone who consumes goods is a taxable person
doing business in this country,
– the taxable person consumes the product for a
purpose other than that specified in the second subparagraph of paragraph 7,
use it for this activity after the product is
transported by the taxable person or for
his behalf to Sweden from another EU country, and
– the product does not come from a business that the
taxable person carries out in the country.
Team (2013:368).
Common provision relating to section 2 of the 3 and 4
10 § shall not be considered to be acquired under section 7 or 9 If
the corresponding acquisition of goods for consideration for the acquirer
would not be regarded as a unionsinternt acquisition under section 3.
Law (2011:283).
Chapter 3. Tax sales, acquisitions and unionsinternt
import
General tax
section 1 of the circulation of goods and services and imports are
taxable, unless otherwise specified in this chapter.
Is the turnover of goods exempted under
This chapter is also the import of the goods exempt from
tax liability.
Unionsinternt acquisition is taxable if the corresponding
sales would have been the law (2011:283).
9 c 1 a of the Cape. There are special rules derogating from
tax duty during the time that the goods are placed in some layers.
Law (1995:1286).
The exception in the property sector
section 2, shall be exempt from tax by the limits imposed
of section 3, sales of real estate, as well as the transfer and
grant of leases, rental, residential, leasehold rights,
servituts rights and other rights to real estate.
The exemption for the leasing of rights to real estate
also includes upplåtarens the supply of gas, water,
electricity, heating and power equipment for the reception of radio-
and television broadcasting, if the provision is part of the
the grant of the usufruct. Law (2007:1376).
paragraph 3 of the exemption provided for in paragraph 2 does not include
1. the grant or transfer of accessories,
2. sales of standing timber, crops and other vegetation
without the context of the transfer of the land,
3. the grant or transfer of a right to
agricultural land lease, harvesting and other comparable
right, the right to take Earth, stone or other natural products
as well as the right to hunt, fish or bait,
4. room rental in Hotel movement or similar activities
as well as the provision of camp sites and its equivalent in
camping activities,
5. leasing of premises and other places for parking,
including mooring and anchoring, by means of transport,
6. lease of storage boxes,
7. leasing of spaces for advertising or advertising on
real estate,
8. provision for animals of buildings or land,
9. the provision of traffic of the road, bridge or tunnel, and
leasing of railway installation for rail transport,
10. short-term leasing of premises and facilities
physical education,
11. leasing of terminal facility for bus and train services
for transport operators, and
12. transfer to a mobile operator of space for equipment
on a mast or similar construction and related
space for technical equipment covered by the grant.
The exemption provided for in paragraph 2 does not apply when a
property owners, a bankruptcy or such
VAT group referred to in 6 a kap. for permanent
use in an activity involving liability or
giving rise to the right to reimbursement under 10 Cape. 1, 6, 9,
11, 11 or 12 § completely or partially sublet such a building
or other facility, which form property. Tax liability
does not apply if the lease refers to the permanent place of residence.
Rental to the State, a municipality, a municipal Association or
a coordinating Association referred to in section 4 of the Act (2003:1210) if
financial coordination of rehabilitation efforts are
taxable even if the lease is for an activity
do not entail liability or refund
under 10 Cape. 1, 6, 9, 11, 11 or 12. Tax liability
does not apply for rental to a municipality, a
local authorities or a coordinating Association, about the property
leased by the municipality, the municipal Federation or
coordination Association for use in an activity
carried out by anyone other than the State, a municipality, a
local authorities or associations of coordination and which do not
entail liability or claim for reimbursement under
10 Cape. 1, 6, 9, 11, 11 or 12. What has been said about
rental also applies for the grant of the condominium.
Second subparagraph shall also apply
1. for the rental in the second and third hand,
2. in the case of housing authority of granting of access rights to
real estate held in condominium, and
3. where a building or other facility that constitutes real estate
constructed or undergo extensive to-or conversion of
the purpose of the plant entirely or partially to be rented out
for the operations referred to in the second subparagraph.
In Chapter 9. There are special provisions on liability for
such rental, housing leasing and leasing of
access rights set out in the second and third paragraphs.
Team (2013:1108).
Except for medical, dental and social care
paragraph 4 shall be exempt From turnover tax services
is medical care, dental care or social care as well as services of
different nature and the provider of care or
the concern's turnover as part of this.
The exemption also covers
-checks and analyses of samples taken as a part of
medical care or dental care, and
– sales of dental technical products and services
relating to such products, if the product or service
provided by the dentist or dental technician.
The exemption does not apply to sales of glasses or other
Visual AIDS, even if the goods are traded as part of
the provision of health care.
The exemption does not apply to sales of goods when they are translated by
pharmacists or prescriptionists. With regard to the circulation of
medicines under prescription or sold to
hospitals are specific provisions in section 23 2.
The exemption does not apply in the care of the animals. Law (2014:1492).
§ 5, With health care, of course, measures to medical prevention,
investigate or treat diseases, injuries, and body care errors and
at the child's birth,
-If the measures taken by the hospital or another institution
operated by the public or, in individual activities, at
institutions for inpatient care, or
-should the measures be taken otherwise by someone with special
ID is required to exercise the profession in health care.
With health care, of course, even ambulance services performed by
means of transport which are specially constituted for such
transport.
With health care on an equal footing medically induced foot care. Team
(1996:794).
6 § With dental care, of course, measures for the
or treat diseases, body defect or damage in the oral cavity.
section 7 With social care, of course, public or private activities
for child care, elder care, support and service to some
disabled and other comparable social care.
Exception for education
section 8 from tax exempt turnover from services
make up
1. primary, gymnasieskole or college education, if
the course is arranged by the General or one of the
General for education recognized training providers, and
2. education eligible students to student financial aid
According to the study support Act (1999:1395) or to
a) State grant as administered by special needs
Education Office for
-shorter studies on disability,
-shorter studies in primary or secondary education is
specially adapted for people with disabilities, and
-studies in special education for adults, or
b) State grant as administered by the Sami Parliament for shorter
studies in literacy in Sami.
The exemption referred to in the first subparagraph shall include
even sales of goods and services traded as part
in the training.
Training provided by trainers for remuneration
from a client who chooses the people who will
training (continuing professional development) covered by the exemption only
If the training is included in one of the client's own
the training referred to in the first subparagraph. Law (2010:1029).
Except for banking and financial services and for
securities trading
section 9 shall be exempt From turnover tax by banking and
financing services, such turnover is
securities trading or another equivalent activities.
With the banking and financial services "does not
include notarial activity, collection services, administrative services
regarding factoring or leasing of storage areas.
With securities trading, of course,
1. sales and brokerage of shares, other equity and
Receivables, whether they are represented by securities or
not, and
2. the management of unit trusts under the Act (2004:46)
If mutual funds and special funds in accordance with the law
(2013:561) on alternative investment fund managers.
Team (2013:567).
Exception for insurance services
section 10 shall be exempt From turnover tax of insurance and
reinsurance services, including services provided
by insurance brokers or other intermediaries of insurance
and relating to the insurance or reinsurance.
Law (2002:1004).
Exemption for investment gold
10 a of from tax exempt turnover of
investment gold, including investment gold represented by
securities turnover carries a title to or an
claim on the gold.
From tax exempt even mediation made for any
behalf of another in his name, if the agency refers to a
turnover within the meaning of the first subparagraph. Law (1999:640).
10 b of a taxable person has the right to be
taxpayer for a turnover that would otherwise have
excluded pursuant to paragraph 10 (a) of the
taxable person
1. produce investment gold or transform any gold
kind of investment gold and turnover is taken to a
Another taxable person, or
2. in their professional activity normally has sales of gold
industrial purpose and the turnover relating to investment gold
According to Chapter 1. section 18, first paragraph 1 and made into another
taxable person. Team (2013:368).
10 c § a delegate has the right to be tributary of mediation
that would have otherwise been excluded according to paragraph 10 (a) of
the person for whom the employment services made taxable under
section 10 (b). Law (1999:640).
The exception in the field of culture
section 11 exempts from tax the following types of sales:
1. a legal artist performance of such literary
or artistic work covered by the Act (1960:729) om
Copyright in literary and artistic works,
2. provision of library activities of books,
magazines, newspapers, audio and video recordings,
reproductions of fine art as well as bibliographic information;
If the activities are carried out by or continuously for more than call
extent supported by the public,
3. storage and provision of archive activity of
archive documents and data from such documents, if
the activities are carried out by or continuously for more than call
extent supported by the public,
4. organisation of exhibitions for the Museum activities
the public and provision of Museum activities by subject
for exhibitions, where business is conducted or ongoing
in more than small extent supported by the public,
5. the General supported public education activities
provided by community group, and
6. cultural education activities carried out by the municipality. Team
(1996:1327).
The exception in the sports area
11 a § from tax exempt turnover from services
whereby someone is prepared to access to sporting events
or the opportunity to practise sporting activities. From
VAT exempt on turnover of services
immediately connected with the exercise of the sporting
the operation of these services is translated by the
provides the sporting activities.
The exemption applies only if the services are traded by State
or a municipality, or of a compound where the business
not be regarded as economic pursuant to Chapter 4. section 8. Team (2013:368).
Except in the mass media field
section 12 is repealed by Act (1995:1364).
section 13, shall be exempt From turnover tax of periodic
Member leaves or periodic staff when such
publication is provided to anyone free of charge or for remuneration,
provided the Publisher, members or employees. Even
the introduction of such a publication is exempt from
tax, if your publication is brought in to the country to
be provided in any of these ways.
section 14 shall be exempt From turnover tax and import of
periodic organization magazines.
With an organization's magazine, of course, a publication
-which is not a general news magazine, a member leaves or a
staff magazine, and
-which essentially appears as a body for one or more
associations with the main purpose to promote a
religiously, the Temperance promotion, political, environmental,
promotion activity or defence purposes or to represent
members with disabilities.
That association with the main objective to promote a
sporting purposes, only the associations
connected to the riksidrottsförbund of Sweden or Swedish
korporationsidrottsförbundet or represented in
The Swedish Olympic Committee. That association with
its main objective to promote defence promotion purposes
only such an association as provided for in the applicable thereupon
regulations will receive government support for its activities.
Act (2005:1198).
15 repealed by law (1996:1327).
16 § a publication specified in §§ 13 and 14 shall be regarded as
periodic only if, according to the release plan is published
normally at least four times a year. Law (1996:1327).
section 17 of the derogations provided for in paragraphs 13 and 14 also includes radio and
cassette newspapers. Law (1996:1327).
section 18 exempt exempt sales of software and
directories for own activities does not
liability or entitlement to a refund of input tax
under 10 Cape. 9-13 sections.
19 § from tax exempt turnover from services
1. relating to the introduction or the acquisition of ads in periodic
Member leaves, staff and organization journals
specified in sections 13 and 14, or
2. a publisher of such publications referred to
in 1 on behalf of him, if the services
-relates to the production of the publication, which of course
the reproduction or the technical services required for
reproduction of this publication, or
-relates to the distribution of the Edition, or any other action which
naturally connected with the representation.
Also exempt from tax services relating to the introduction of
ads in such publications as stated in section 18.
Law (2002:1004).
section 20 shall be exempt From turnover tax in business for
production and broadcasting of radio and television programmes, on
the activities mainly financed through government funding.
/Rubriken entry into force: 04/01/2016
Exemption of postal services and stamps
20 a section/entry into force: 04/01/2016
From tax exempt turnover of
1. postal services included in the universal postal service pursuant to the postal Act (2010:1045), to the extent that they are provided by someone on the basis of that law are appointed to provide all or part of this service, and
2. stamps provided at face value and that are valid as payment for postal services referred to in 1.
Turnover of the postal services for which the terms negotiated individually are excluded from the exemption provided for in the first subparagraph 1. Law (2016:91).
Except for the vessels and aircraft
section 21 from tax exempt turnover of
1. ships for commercial shipping or professional fishing,
2. vessels for towage or salvage,
3. aircraft that will be used by airlines chiefly
operating international air services against payment,
4. Services, such as modification, repair, maintenance,
chartering and hiring that relate to ships or
aircraft,
5. parts, accessories, or equipment of such vessels, or
aircraft, when the goods
– is sold or leased to the owner of the ship or
the aircraft or the long-term use of the vessel or
the aircraft under a contract with the owner, or
-brought into the country for the owner's or
nyttjanderättshavarens sheet, and
6. services relating to parts, accessories, or equipment
specified in 5.
The exemption of ships for commercial fishing applies to all
ship, sold or imported for such fisheries, whether
the ship is specially organized for this purpose or not.
The exemption does not apply to ships, such craft for
the movement is of secondary importance in
relative to the main task. The exemption does not apply to
either circulation or importation of fire-floats, floating cranes,
floating docks and other vessels which relate to
heading 89.05 and non-towing vessels.
With professional shipping also includes transport by ship of
private goods. With ships for commercial shipping is equated
air cushion vehicles for professional person or
carriage of goods. Team (2013:1105).
section 21A from tax exempt turnover from services
provided by brokers and other intermediaries, acting on
someone else in his name, if such a service is intended
revenue referred to in section 21. Law (1995:1286).
section 22 shall be exempt From turnover tax relating to transfer
or grant of the Swedish society for Rescue af
Shipwrecked man of ship life-saving appliances and parts, accessories,
equipment and fuel to a vessel. Exception
also includes maintenance, repair and other services
refers to a ship of the specified type that are owned by, or granted
to the company, or parts, accessories or equipment to
such a vessel. Act (1994:1798).
Except for some other goods and services
section 23 shall be exempt From turnover tax by the following types of
products and services:
1. banknotes and coins which are legal tender, with the exception
of collectibles, namely gold, silver or other
metal coins or bank notes which are not normally used as legal
tender or by Numismatic interest,
2. medicinal products according to recipes or sold to
hospital or brought into the country in connection with such
disclosure or sale,
3. human milk, blood or organs from people,
4. aviation gasoline and aviation kerosene,
5. sweepstakes, including betting and other forms of gaming,
6. services relating to grave exhumation or maintenance of public
cemetery when the service is provided by the principal for the
or the owner of the cemetery, and
7. Gold delivered to Sveriges riksbank. Law (2007:1376).
Except for some internal services
23 a of from tax exempt turnover from services
is provided within independent groups of physical or
legal persons, if
-activities in general do not entail liability of group
or of the natural or legal persons,
-the services directly necessary for the exercise of
operations, and
-remuneration for services correspond precisely to the physical or
legal entity's share of the common costs of
the provision of the services.
The exception applies only to those services that do not normally
provided by any other outside group. Act (1998:346).
Except for the transfer of certain assets
section 24 shall be exempt from tax transfers of other assets
than current assets, if
1. the transferor asset can show that he has neither
had any right to deduct or refund under 10
Cape. 9-13 sections of the input tax paid on the acquisition of the asset
or at the more significant purchases of goods or services
added to the asset, or
2. transfer of the asset from one business to another
business has led to tax liability under Chapter 2. 2 § 2.
For the purposes of the first subparagraph shall be regarded as
current assets assets that are not intended to
consumed in a business.
The exemption under this section does not cover:
insurance business transfer of assets taken over in
connection with claims handling, nor
financing business transfers of assets that the company
has withdrawn pursuant to one of firm upper hand sales contracts.
The exemption also does not apply if the circulation through the
the taxpayer acquired goods or, if the goods are imported to
the land of the taxable person, imports are exempt from
tax under Chapter 3. section 21. Law (2007:1376).
/Rubriken expires U: 2016-01-01/Exception for transfer of business
section 25/expire U:2016-01-01 by law (2015:888)/exemption exempts sales of assets in a
activities, when such an asset is transferred in conjunction with the
the business is transferred or when such an asset is transferred in
connection with a merger or similar procedure, all under the
the condition that the purchaser would be entitled to
deduction of tax or refund of tax according to 10
Cape. 9-13 sections.
section 26 is repealed by Act (1994:1798).
Exception for transfer of motor vehicles to foreign
missions and others.
26 a of from tax exempt turnover of motor vehicles, if the
the buyer is someone who has the right to reimbursement of input
tax
1. in accordance with Chapter 10. section 6, or
2. in accordance with Chapter 10. section 7, if the vehicle is intended for the buyer's
personal use.
The exemption referred to in the first subparagraph shall apply only if the purchaser to
the seller submits a certificate stating that the conditions
referred to in the first subparagraph are fulfilled. The certificate shall be
issued by the State Department. The seller shall submit to the
The Revenue Commissioners provide the copy of the certificate and a copy of the invoice.
Lag (2003:1134).
26 b of the motor vehicle Has been acquired through sales of
exempt from VAT according to § 26 a, and entrusts
buyer vehicle earlier than two years after the acquisition, he shall
to the State, pay an amount equal to the tax that he
would have had to pay, if he had been liable to
turnover. The amount shall not exceed the tax that
would have been paid by the transferor's acquisition, about 26 a of not
had been applied. If it is not paid any remuneration for
the transfer of the motor vehicle or if the compensation is substantially
is less than the market value, the amount is calculated with
the basis of the market value.
The first subparagraph shall apply even if the motor vehicle is acquired through
a unionsinternt acquisition that excluded from tax.
When calculating the amounts referred to in the first subparagraph shall be paid
to the State applied Chapter 7.
The first subparagraph shall not apply if the vehicle is left on
because the owner has died. Nor shall the first subparagraph
apply if the vehicle is transferred may acquire
motor vehicles by a turnover as exempt
According to section 26. Such a transfer occurs, the acquiring
the vehicle shall be deemed to have acquired this by turnover
exemption under section 26.
Transferred the vehicle due to the owner a movement from
Sweden, the first subparagraph shall not apply if the owner held
the vehicle for at least six months. Law (2011:283).
26 c § amount referred to in paragraph 26 (b) shall be paid by deposit
in a separate account. Payment shall be made no later than 35 days
After the transfer of the motor vehicle. Law (1996:1320).
Except for the application of goods and services
repealed by law 27 (2007:1376).
section 28 was repealed by Act (1994:1798).
section 29/expires U: 2016-01-01/exempt from tax the municipalities ' application of goods and
services for own needs.
The exemption does not include a municipality's charging of services
apply to work at permanent place of residence in the cases referred to
in Chapter 2. section 8. The exception, however, for the municipalities ' withdrawal of
services in respect of property referred to in paragraph 4 of the law
(2005:807) if compensation for certain value added tax for municipalities,
County, municipal unions and the coordinating Association.
Law (2012:386).
section 29/entry into force: 01/01/2016 from tax exempt municipal collection of goods and services for their own needs. Also exempt from tax the State's withdrawal of services described in Chapter 2. section 8.
The exemption does not include the State or a municipality's withdrawal of services in respect of the work on the permanent place of residence in the cases referred to in Chapter 2. section 8. The exception, however, for the municipalities ' withdrawal of services in respect of property referred to in section 4 of the Act (2005:807) if compensation for certain value added tax for municipalities, county councils, municipal unions and the coordinating Association. Law (2015:888).
Exemption of certain imports
section 30/expires U: 2016-01-01/from tax exempt such imports which entails freedom
from tax under the Act (1994:1551) of freedom from tax on
imports, etc.
From tax exempt imports of a product after
imports shall be turned over to another EU country according to
1.30 (a) in paragraph 2, 3, 3A or 4 or second subparagraph,
or
2.30 (a) in paragraph 1, or the fourth subparagraph, if the importer
(a)) have entered their VAT registration number
Sweden
b) have provided identification number for VAT in
the EU country to which the goods are transferred or the registration number
to the value added tax which the purchaser of the goods in another EU
country than Sweden, and
(c)) has, before the goods are released for free circulation, submitted to the
The Customs and Excise Department with evidence that the product is intended to
transported or dispatched to another Member State.
Registration numbers in the second subparagraph 2 (a) and (b) shall be given by the
time when the tax liability would have expired in accordance with Chapter 1. paragraph 5 of the
If imports had been taxable.
The second subparagraph 2 (c) applies only if the Customs Service requesting such
evidence.
From tax exempt imports of
1. gas
a) transported through a natural gas system or through a
gas network connected to such a system, or
b) is transferred from a vessel that transports gas to a
natural gas system or to an upstream pipeline networks
2. electricity, or
3. heating or cooling through a network of heating or cooling.
Law (2011:283).
section 30/entry into force: 01/01/2016 from tax exempt imports which entails freedom from tax under the Act (1994:1551) of freedom from tax on importation, etc.
From tax exempt imports of goods after importation should be turned over to another EU country according to
1. paragraph 30 (a) (2) or (3) or section 30 c, or 2. 30 (a) in paragraph 1 the second subparagraph or, if the importer
(a)) has entered its registration number to the value added tax in Sweden, b) have provided identification number for VAT in the EU country to which the goods are transferred or the identification number for VAT as the purchaser of the goods in another EU country than Sweden, and c) has, before the goods are released for free circulation, the customs service with evidence that the product is intended to be transported or dispatched to another Member State.
Registration numbers in the second subparagraph 2 (a) and (b) shall be indicated at the time that the tax liability would have expired in accordance with Chapter 1. § 5 If imports had been taxable.
The second subparagraph 2 (c) applies only if the Customs Service requesting such evidence.
From tax exempt imports of 1. gas as a) transported through a natural gas system or through a gas network connected to such a system, or b) is transferred from a vessel that transports gas to a natural gas system or to an upstream pipeline network, 2. electricity, or 3. heating or cooling through a network of heating or cooling.
Law (2015:888).
Certain exemptions for sales to and purchases from other EU
countries
30 a of/expires U: 2016-01-01/from tax exempt sales of goods
shipped by seller or buyer or for either
Bill from Sweden to another EU country, if
1. the purchaser is registered in another EU country as taxable
to VAT on supplies of goods or services
or for the acquisition of goods,
2. the goods are subject to excise duty and the transferee is not a
private person,
3. the purchaser is a mission or a Consulate in another EU
country or a member of the diplomatic staff of a
such a mission or a Consulate,
3 (a). the buyer is in a different EU country located offices or
plant which belongs to the
-The European Union,
-European Atomic Energy Community,
-The European central bank,
-The European Investment Bank, or
-a body set up by the European Union or
Atomic Energy Community and for the Protocol (No 7) on the
Privileges and immunities of the European Union applies, or
4. the purchaser is
(a)) in another EU country situated Office or plant
belongs to another international organization than indicated in the
3 (a),
(b) the representative of a Member State) at such an organisation,
c) a person with the service of such an organization, or
(d)) a person with a mission of such an organization.
Supplies of new means of transport are excluded under the first subparagraph
1, even if the buyer is not registered to
value added tax (VAT).
From tax exempt turnover from services
are provided
1. a in another EU country situated Office or plant
referred to in
a) the first subparagraph 3 (a), or
b), first subparagraph 4, or
2.
(a)) Member State representatives before such an organization referred to in
the first subparagraph of paragraph 4,
b) person with the service of such an organization, or
c) person with a mission of such an organization.
From tax exempt such a transfer of goods which
described in Chapter 2. paragraph 1 of the second paragraph, if the conditions are such that
specified in the first subparagraph of paragraph 1 or 2, or the second subparagraph of
the present paragraph.
A turnover is exempt from tax under the first
paragraph 3, 3A or 4 or third subparagraph only in the
extent that freedom from value added tax shall be allowed a corresponding
turnover in the EU country that adheres to the same rules and
the acquisition made by such a purchaser specified in them.
A turnover is exempt from tax under the first
subparagraph 3 (a) and the third paragraph (1) (a) only to the extent
exemption does not lead to distortion of competition. ´
Law (2011:283).
30 a section/entry into force: 01/01/2016 from tax exempt supplies of goods which are transported by the seller or buyer, or on behalf of either from Sweden to another EU country, if
1. the purchaser is a taxable person or a legal person who is not a taxable person acting as such in another Member State,
2. the goods are subject to excise duty and the transferee is not a private person, or
3. the goods are new means of transport.
From tax exempt such a transfer of goods described in Chapter 2. 1 paragraph 4(2) if conditions are those referred to in the first subparagraph 1 – 3 of this paragraph.
If the buyer is either a legal entity that is not a taxable person or a taxable person who does not have the right to a deduction or refund equal to it in 10. 1 – 4 .0a or 10 Cape. paragraphs 9 to 13, the exemption provided for in the first paragraph 1 only if the
1. the total amount of the buyer's within
acquisitions in the EU country in which the acquisition takes place in in the calendar year or the preceding calendar year, exceeds the amount which it has established in accordance with article 3(2) of Council Directive 2006/112/EC, or
2. the buyer has exercised an option to become liable to tax for their acquisition in the Member State referred to in paragraph 1.
The same shall apply if the purchaser is a taxable person whose acquisition refers to an agricultural, forestry or fishing activities covered by the flat-rate scheme under the provisions of title XII, Chapter 2 of Council Directive 2006/112/EC. Law (2015:888).
section 30 (b) exempt from tax within the acquisition as
2 a Cape. 2 § 1 of goods by a foreign
taxable person, if
1. the foreign taxable person registered
for the purposes of VAT in another Member State,
2. the acquisition is being made for a subsequent sales here in
the country,
3. the goods are dispatched or transported directly to Sweden from
a Member State other than that in which the foreign taxable
the person is registered for VAT, and
4. to which the subsequent sales made is a
taxable person, or any legal person who is not
a taxable person who is registered to
VAT here and that is taxable for turnover
According to Chapter 1. 2 paragraph 4. Team (2013:368).
30 (c) repealed by law (1999:450).
section 30 c/entry into force: 01/01/2016 from tax exempt supplies of goods which are transported by the seller or buyer, or on behalf of either from Sweden to another EU country, if
1. the buyer is a mission or a Consulate in another EU country or a member of the diplomatic staff of such mission or Consulate,
2. the purchaser is in another EU country located offices or premises of
– The European Union,
– The European Atomic Energy Community,
– The European central bank,
– The European Investment Bank, or
– a body that has been established by the European Union or the European Atomic Energy Community and for the Protocol (No 7) on the privileges and immunities of the European Union applies, or
3. the purchaser is
(a)) in another EU country located offices or premises of another international organization than that specified in 2,
(b) the representative of a Member State) at such an organisation,
c) a person with the service of such an organization, or
(d)) a person with a mission of such an organization.
From tax exempt turnover from services provided
1. a in another EU country situated Office or plant referred to in the first subparagraph 2 (a)), or
b), first subparagraph, 3, or
2. a person in such an organization referred to in the first subparagraph 3 (a)) is a Member-State representatives,
(b)) has a service, or (c)) have mandates.
A turnover is exempt from tax under the first or second paragraph, only to the extent that freedom from value added tax shall be allowed a similar turnover in the EU country that adheres to the same rules and the acquisition is made by such a purchaser specified in them.
Sales are exempted under item 2 of the first paragraph and the second paragraph 1(a) only in so far as exemption does not give rise to distortions of competition.
Law (2015:888).
30 (d) exempt from tax § within acquisition that
made by foreign taxable persons the right to
refund under 10 Cape. 1-3 and 13-13 (b) sections of the whole
tax by reason of the acquisition would have prevailed.
From tax exempt even acquisitions made within
under such conditions the right to reimbursement
would be under 10. sections 6 and 7. Team (2013:368).
30 e § from tax exempt turnover from services
relating to the carriage of goods to or from the Azores or Madeira
or between these islands. Act (1994:1798).
30 f § from tax exempt acquisition within the
second-hand goods, works of art, collectors ' items and antiques,
If the products have been sold by a taxable dealer
acting as such and the turnover has been taxed in the
Member State where the transport to Sweden started under
provisions equivalent to articles 312 to 325 of Council
Directive 2006/112/EC. Team (2013:368).
30 g §/expires U: 2016-04-01/
From tax exempt turnover of
transport services and its affiliated services as a
Messenger companies engaged in such services as
referred to in Chapter 1. section 2 of the postal law (2010:1045) provides a
Foreign Messenger companies in connection with distribution
within the country of incoming mail or packages for this company
Bill. Law (2010:1046).
30 g section/entry into force: 04/01/2016
From tax exempt turnover of transport services and its affiliated services in connection with the distribution of mail or packages, if the services are provided between a foreign items, company and someone who is designated to provide all or part of the universal postal service pursuant to the postal Act (2010:1045). Law (2016:91).
section 31 from tax exempt supplies of goods and services
that is in another EU country as country of destination, if
-the turnover is intended for the armed forces of any
other State which is a party to Nato than the country of destination,
-the goods or services to be used by these forces, or
of the civilian staff accompanying them, or used for
supplying their messes or canteens,
forces taking part in the common defence effort;
Exemption referred to in the first subparagraph shall be allowed to the extent
as freedom from value added tax shall be allowed in the country of destination for
the corresponding turnover. Law (2011:283).
31A from tax exempt sales of goods and
services to the United Kingdom United Kingdom and
Northern Ireland's armed forces stationed on the island of Cyprus in
According to the Treaty of establishment concerning the Republic of Cyprus by
on August 16, 1960, about
-the turnover is dedicated to these forces, and
-the goods or services to be used by these forces
or of the civilian staff accompanying them, or used for
supplying their messes or canteens.
Act (2004:1155).
Except for some turnover in connection with import
section 32 Constitutes remuneration for a service such as bikostnad
According to Chapter 7. the third subparagraph of paragraph 8 shall be included in the
the taxable amount of the import, is the turnover of the service
the exemptions. The same applies if such
bikostnad to be included in the taxable amount on importation into
another Member State in accordance with the country's application of
Article 86(1) b of Council Directive 2006/112/EC. Law (2011:283).
Chapter 4. Taxable person and economic activities
What is meant by the taxable person and economic
activities
section 1 the taxable person "shall mean any person who, irrespective of the
the site, independently carries out any economic activity,
whatever the purpose or results of that activity. Employees and other
people are not considered to operate independently in the
so far as they are bound to an employer by an
contract of employment or by any other legal relationship
creating the relationship of employer and employee as regards
working conditions, remuneration and the employer's liability.
With economic activity "means any activity carried out
of producers, traders or persons supplying services,
including mining and agricultural activities and
activities within the free and similar professions.
The exploitation of tangible or intangible property for the
the purpose of obtaining income therefrom on a continuing basis, particularly
be regarded as an economic activity. Team (2013:368).
2 repealed by law (2013:368).
2 section/entry into force: 01/01/2016 "taxable person" shall mean even those who occasionally has annual sales of new means of transport carried by seller or buyer or for either Bill from Sweden to work in another EU country. Law (2015:888).
3 repealed by law (2013:368).
4 repealed by law (2013:368).
section 5 was repealed by law (2013:368).
Especially if some public activities
section 6 of the activities carried out by the State, a State-owned business
or a municipality is not considered as an economic activity for the
1. is included as part of the exercise of public authority, or
2. relating to evidence, Protocol or an equivalent relation
the exercise of public authority. Team (2013:368).
Article 7 the provisions of paragraph 6 shall not apply where it would lead
to significant distortions of competition.
The disposal and destruction of waste and pollution
and wastewater treatment are considered to be economic activities also
in the case referred to in paragraph 6, provided that
the measures provided for remuneration. Team (2013:368).
Non-profit associations and registered trossamfunds activities
section 8 as an economic activity are not considered an activity that
conducted by a nonprofit organization or a registered
faith communities, when the income of the business is such a
income from business activities for which liability is not
apply to the Association or religious denomination in accordance with Chapter 7. paragraph 3 of the
the income tax Act (1999:1229).
By way of derogation from the first subparagraph if the nonprofit is valid
also for such compound covered by Chapter 4. section 2 of the Act
(1999:1230) concerning the entry into force of the income tax act
(1999:1229). Law (2013:954).
Chapter 5. Current country
section 1 of the 2-18 sections and 9 b Cape. paragraph 4(1) is
provisions for cases in which a turnover should be regarded as a
sales in the country. All other sales are considered as
sales abroad.
In paragraphs 3 (a) and 19 provide for the cases in which a
turnover under any of sections 2 to 18, or 9 (b). 4 §
the first subparagraph shall be regarded as a turnover of the country yet to
be regarded as a turnover abroad.
Turnover of ships or aircraft in international transport in
other than as set out in paragraph 2 (b) be counted as revenue never
within the country. Law (2014:940).
Sales in the country of the goods
section 2 of the goods as provided for in the agreement between the seller and buyer shall
transported to the buyer is traded domestically, if
1. the goods are here in the country where the seller, purchaser or any
other initiates the transport to the buyer and subject
(a) of paragraph 2,
2. the goods are not available here in the country when the shipment starts but
the product is mounted or installed by the seller or
his behalf,
3. the product does not exist in this country when the shipment starts but
goods imported into the country from outside the EU of
that is taxable pursuant to Chapter 1. 2 paragraph 6 of
to be turned over, or
4. the goods are not available here in the country when the shipment starts but
the goods are transported by the vendor or on his behalf from
another EU country to a buyer in Sweden, if
– the seller's sales are such as specified in the second subparagraph,
-the buyer is not taxable under ch. 1 paragraph 2 of the first
paragraph 5 for the acquisition of goods, and
-the product is not a new means of transport.
A product is translated within the country in accordance with the first paragraph 4 only
If the item is subject to excise duty or if the value of
the total turnover of the seller in this country exceeds
320 000 kronor during the current or preceding calendar year
or if the seller has fulfilled the conditions the country where
the shipment starts has to net sales is not considered
be made in the country. In the value of the seller's total
turnover is not the value of excisable goods
be taken into account. Team (2013:1105).
2 a § even if a product is available in this country in the way that
specified in section 2 of the first paragraph shall not be deemed to be goods traded within
country, if the goods are transported by
1. the vendor or on his behalf from Sweden to a
buyers in another EU country and the seller is, or is required
to be registered for VAT in the country of
turnover, or
2. the seller, buyer or anyone else and should be installed
or assembled in another EU country of seller, or for
his behalf. Team (2013:1105).
2 b of A to be dealt in on ships, aircraft or trains during
the section of a passenger transport operation effected within the COMMUNITY, shall be deemed to
turnover in Sweden where the place of departure is situated in Sweden.
With the section of a passenger transport operation effected within the COMMUNITY "shall mean the
section of a passenger transport without stopover outside the EU are carried out
between the place of departure and the place of arrival.
With the point of departure is the first resort for boarding of
passengers in the EU. This is true even if a part of the journey
prior to this, carried out outside the European Union.
With the place of destination ' means the last place for disembarkation of
passengers within the EU for passengers who disembarked on within the EU.
This also applies if a carriage then carried out
outside the European Union.
For a return trip to the return journey shall be construed as a
independent transport. Law (2011:283).
2 c § Sales of gas through a natural gas system which is
located within the territory of the Union or by a gas network
is connected to such a system, to a taxable
retailers must be regarded as a turnover of country, if
the dealer either has the seat of his economic
activity in Sweden or has a fixed establishment here
for which the product is delivered. If the dealer neither here
or abroad have such seat or fixed
establishment, the goods traded domestically, if
the dealer has his permanent address or usually resides in
Sweden.
An article is not translated in the country if it comes to
a fixed establishment that the dealer has
abroad.
The first and second paragraphs also applies to sales of
1. electricity, or
2. heating or cooling through a network of heating or cooling.
With a taxable dealer, of course, in this
section a taxable person whose principal
activities in respect of purchases of gas, electricity, heating or cooling
consists in selling such goods on and whose own
consumption of these products is negligible. Team (2013:368).
2 d § Sales of gas through a natural gas system situated
within the territory of the Union or by a gas network
connected to such a system, is to be regarded as a turnover
within the country, if the buyer's actual use and consumption of
the product takes place in Sweden, and sales are not subject to
section 2 c.
If the article is not fully consumed by the purchaser, the remaining
part of the article still be considered to have been used and consumed in Sweden,
If the purchaser either has the seat of his economic activity in
Sweden or has a fixed establishment here which
the goods are delivered. If the buyer either here or abroad, has a
such a place of business or fixed establishment, the goods shall be deemed to
turnover in Sweden, if the purchaser is resident or permanent
staying in this country.
An article is not translated in the country if it comes to
a fixed establishment that the buyer has abroad.
First-third paragraphs also applies to sales of
1. electricity, or
2. heating or cooling through a network of heating or cooling.
Law (2011:283).
3 § otherwise than as provided for in §§ 2-2 d are goods traded within
country, if it is available here as it is taken care of by the buyer.
Act (2004:1155).
Exceptions 2, 2 a, 2 b or 3 section
3 a of A circulation under 2, 2 a, 2 b or 3 section of an article
be regarded as a turnover abroad
1. the seller delivers goods to a place outside the EU,
2. direct export of the goods to a place outside the EU
provided by a freight forwarder or carrier,
3. a foreign taxable person acquires goods for their
activities abroad and download it for direct exit to the
outside the EU,
4. goods delivered to a vessel or an aircraft in
foreign traffic for use on board a vessel or
aircraft or for such revenue referred to in paragraph 1 of the third
subparagraph,
4 a. is delivered to a vessel or aircraft in the
cases referred to in paragraph 2 (b) for sale on board and concerns
the foodstuffs referred to in article 2 of the European Parliament's
and Council Regulation (EC) No 178/2002 of 28 January 2002
laying down the General principles and requirements of food
the establishment of the European food safety authority
and laying down procedures in matters of food safety;
However, are not subject to excise duty,
5. goods traded on vessels or aircraft in the circumstances
referred to in paragraph 2 (b) for consumption on board,
6. in the case of a shipment of untaxed goods of the European Union
the type referred to in paragraph 4(2) Act (1999:445) on
export stores and goods intended for sale in a
such a shop,
6 a. in the case of such a sale referred to in paragraph 4 of the
the first law on export outlets,
7. the article is a passenger car or motorcycle on delivery
is temporarily registered under paragraph 23 1 Act
(2001:558) on road traffic register, provided that
(a)) the vehicle is delivered to a natural person residing
has his permanent address or usually resides in a country other than a Member State,
and
(b)) the seller can prove that the vehicle permanently allocated to a
place outside the EU by the end of the sixth month following
the month in which the vehicle was shipped, or
8. the product is delivered in this country to a natural person who is
has his permanent address or usually resides in a country other than the one
EU country, provided that:
a) compensation is at least 200, and
(b)) the seller can prove that the buyer has brought the goods when traveling
to a place outside the EU by the end of the third month
After the month in which delivery of the goods was made.
Upon delivery of the goods within the country to a natural person who
is resident in Norway or on the Åland Islands is considered to be the turnover as a
turnover abroad only if
1. the supply relates to an article or group of goods
normally form a whole, and the compensation is at least 1 000
Crowns after deduction of tax under this Act relating
to the substitution, and
2. the seller can prove that the buyer in close connection to
the delivery brought the product or products to Norway or to
The åland Islands and in accordance with the tariff bill or similar document
paid tax corresponding tax under this law.
A supply of goods to ships on routes between Sweden and
Norway or between Sweden and Åland must be regarded as a
turnover abroad only if the delivery does not conflict with the 5
and 6 of the Act (1999:446) on the provisioning of vessels and
aircraft.
A supply referred to in the first subparagraph 4 of the
excise goods shall be considered to be a turnover
abroad only if the supply satisfies the conditions
applies to victualling in 7 to 9 of the Act on the provisioning of
ships and aircraft. Law (2015:221).
Sales in the country of the services
Taxable person
paragraph 4 for the purposes of sections 5 to 19, a
1. a taxable person who also carries out activities that
do not include such sales referred to in Chapter 2. or as
is not economic under Chapter 4, is considered to be a
taxable person for all the services he
acquires,
2. the legal person who is not a taxable person but
registered for VAT or would have
been a taxable person if not 4 Cape. section 8 has been
applicable, be regarded as a taxable person.
Team (2013:368).
Main rules
5 § a service supplied to a taxable person
acting in that capacity is translated within the country, if the
taxable person either has the seat of his
economic activity in Sweden or have a fixed
establishment here and the service is provided. If
the taxable person, either here or abroad,
such a place of business or fixed establishment, the service is
turnover in the country, where the taxable person is
has his permanent address or usually resides in Sweden.
A service is, however, not translated within the country if the
provided a fixed establishment that the
taxable person has abroad. Team (2013:368).
5 (a) repealed by law (2009:1333).
6 § A service provided to someone who is not a
taxable person's turnover within the country, if the
provide the service either has the seat of his
economic activity in Sweden or have a fixed
This establishment from which the service is supplied. If
the service provider either here or abroad
have such a place of business or fixed establishment, the service is
turnover in the country where he has his permanent address or usually
staying in Sweden.
A service is, however, not translated within the country if the
provided from a fixed establishment abroad.
Team (2013:368).
6 (a) repealed by law (2009:1333).
6 (b) repealed by law (2009:1333).
Exceptions to the basic rules
section 7 A relay service provided to someone who is not
a taxable person is traded domestically, if
1. the service is provided on behalf of someone else in his name,
and
2. the service is intended within the country in accordance with
This law. Team (2013:368).
7 (a) repealed by law (2009:1333).
section 8 a service related to a property are traded in
the country, where the property is located in Sweden. Law (2009:1333).
§ 9/expires U: 2016-04-01/
A hardware-or personal transport service is translated in
the country where the transport operation not implemented in a
other country, subject to the second subparagraph, or
section 10.
The first subparagraph shall not apply to goods transport service
supplied to a taxable person.
The carriage of letters in postal operations as referred to in Chapter 1. section 2 of the
Postal Act (2010:1045) should be regarded as a turnover of
the country. Team (2013:368).
§ 9/entry into force: 04/01/2016
A hardware-or personal transport service is translated within the country where the transport operation not implemented in another country, subject to the second subparagraph or paragraph 10.
The first subparagraph shall not apply to goods transport services supplied to a taxable person.
Law (2016:91).
section 10 A EU internal goods transport service provided
someone who is not a taxable person's turnover in
the country, where the place of departure is situated in Sweden.
With EU internal goods transport "means a transport of goods
where the places of departure and arrival are situated in two different
EU countries.
With the place of departure shall mean the place where transport of the goods
actually begins, irrespective of
travelled to the place where the goods are.
With the place of arrival shall mean the place where transport of the goods
actually ends. Team (2013:368).
section 11 of the services provided to someone who is not a
taxable person in connection with an activity referred to in
the second paragraph is supplied within the country, if the activity actually
takes place in Sweden. The same applies to these services
ancillary services and services provided by the
who organizes the activity.
The first paragraph applies to an activity that is
1. cultural,
2. artistic,
3. sport,
4. scientific,
5. educational,
6. by the animation character, or
7. similar to those specified in 1 to 6, such as trade fairs and
exhibitions. Team (2013:368).
11 a of a service in the form of access to events listed
in the second paragraph and are supplied to a taxable person
is translated in the country, if the event actually takes place in
Sweden. The same applies to services related to
access.
The first subparagraph applies to events that are
1. cultural,
2. artistic,
3. sporting,
4. scientific,
5. educational,
6. by the animation character, or
7. similar to those specified in 1 to 6, such as trade fairs and
exhibitions. Team (2013:368).
12 § services related to transport activities, such as
loading, unloading, handling and similar services
is provided to someone who is not a taxable person,
is supplied within the country where they are physically carried out in Sweden.
The same applies to services in the form of rating of or works
on a commodity that is movable property. Team (2013:368).
section 13 A restaurant or catering service is translated in
country, if the physical is performed in Sweden and subject
the third paragraph of section 1 or section 14. Law (2009:1333).
section 14 A of restaurant or catering service who physically carried out
on board the trains during the section of a passenger transport operation effected
within the EU are translated within the country, where the place of departure is situated in
Sweden.
For the purposes of the first subparagraph applies, as provided for in
2 b of the second to fifth subparagraphs. Law (2011:283).
15 § a service in the form of short-term hiring of means of transport
is translated in the country where the means of transport are actually made
the acquirer's disposal in Sweden.
With short term rental means that the means of transport may be held
or be used for a continuous period not exceeding
1.30 days, or
2.90 days, in the case of a ship. Law (2009:1333).
15 a of a service relating to the rental services of other transport equipment
than the one described in section 15 and acquired by someone who is not
a taxable person is traded domestically, if
the purchaser is established, has his permanent address or usually resides in
Sweden.
A rental service within the meaning of the first subparagraph, however, are translated
abroad, if
1. it means a pleasure craft that is actually delivered to the
acquirer in another EU country than Sweden, and
2. the lessor has the seat of his economic activity, or
a fixed establishment in that Member State and the
provided from the seat or the fixed
establishment. Team (2013:368).
15 b of a service relating to the rental services of other transport equipment
than the one described in section 15 are translated within the country, if
1. it is provided to someone who is not a taxable
person,
2. it concerns a pleasure boat that actually delivered to
the purchaser of the service in Sweden, and
3. the lessor has the seat of his economic activity, or
a permanent establishment in Sweden and the service
provided from the seat or the fixed
establishment. Team (2013:368).
section 16 of the telecommunications, broadcasting and
electronic services are acquired by someone who is not a
taxable person are supplied within the country, if the acquirer
is established, has his permanent address or usually resides in Sweden.
Telecommunications services ' means services for
1. the transmission, emission or reception of signals, writing,
images and sounds or information given by means of wire,
radio or optical or other electromagnetic means;
or
2. the transfer of a right to use
capacity for such transmission, emission or reception.
Electronic services include services such as
the provision of
1. websites, Web-hosting, distance maintenance of
software and equipment,
2. software and updating thereof;
3. images, text and data and database access,
4. music, films and games, including games of chance and gambling games
money, as well as political, cultural, artistic,
sporting, scientific and entertainment
broadcasts and events, and
5. distance learning.
Law (2014:940).
section 17 of the following services are traded abroad, if they
supplied from Sweden and acquired by someone who does not
and the purchaser is a taxable person is established,
has his permanent address or usually resides in a country outside the European Union:
1. transfer of copyrights,
patent rights, licensing rights, trademark rights
and similar rights,
2. marketing and advertising services,
3. the services of consultants, engineers, consultancy bureaux, lawyers
and accountants and other similar services, as well as data processing
and the supplying of information,
4. banking and financial services, except rental of
storage areas, as well as insurance and
reinsurance services
5. the provision of manpower,
6. rental of movable property other than goods that are
means of transport,
7. obligations to fully or partly abstain from
take advantage of such a right listed in 1 or from
exercise a specific activity,
8. access to and transmission or distribution by
(a)) a natural gas system situated within the Union
territory or a gas network connected to such a
system,
(b)) a system for electricity, or
c) a network of heating or cooling,
9. services directly related to services such as
specified in 8.
Services referred to in the first subparagraph are traded abroad,
be deemed to be supplied within the country, if they are actually used
and used in Sweden. Law (2014:940).
section 18 of the services referred to in section 17 and provided from
a non-EU country and acquired by someone who is not a
taxable person are supplied within the country, if
1. the purchaser is established, has his permanent address or usually
staying in Sweden, and
2. the services are actually used and exploited in Sweden.
Law (2014:940).
Except from 4-18 sections and 9 b Cape. 4 §
§ 19/expires U: 2016-05-01/
A turnover of services under any of sections 4 to 18 or
9 (b). paragraph 4(1) shall be regarded as turnover abroad
in the case of
1. services relating to vessels or aircraft in foreign
traffic, including the lease of ports or airports;
or services in respect of equipment or other goods for
the use of such vessels or aircraft;
2. loading, unloading, transportation or other services in
direct connection with
(a)) the export of goods from Sweden or another EU country,
(b)) the importation of goods covered by the
-9 c. paragraph 1, or
– a procedure for temporary importation with full
exemption from customs duty or the external transit procedure,
c) shipment, transport or import of goods in free
sales, which will be introduced in Sweden from a third
territory forming part of the customs territory of the Union, if
the goods
-moved here in the country for a procedure for the internal
transit procedure in accordance with the customs rules, if
goods were entered for the same procedure by a declaration
When they were brought into the country as well as the dispatch or transport of the goods
of them end outside Sweden, or
"when they enter in Sweden had been exempt from 9 c. 1 §
or a procedure for temporary importation with full
relief from import duties, if they had been imported, or
d) entry of goods to another EU country if these are covered
of the country's application of article 61 or 157(1) a of
Directive 2006/112/EC,
3. services consisting of work on movable property, if the property
acquired or imported to undergo such work
within the EU and the property after the work has been carried out,
be transported out of the COMMUNITY by the person providing the services,
or by the customer if he is not established within the territory of the country or
for either Bill,
4. delivery of goods or services made for any
behalf of another in his name, when the turnover of these deemed
as a circulation outside the EU either under section first
subparagraph, or according to the present clause or paragraph 3 (a), and
5. a goods transport service or a service referred to in section 12,
If the service is provided to a taxable person and the
exclusively occupied or otherwise utilised outside
The EU. Team (2013:368).
the entry into force of section 19 of/in: 2016-05-01/
A turnover of services under any of sections 4 to 18 or 9 b Cape. paragraph 4(1) be deemed sales abroad when it is a matter of
1. services in respect of ships or aircraft in international transport, including provision of ports or airports, or services relating to the equipment or other goods for use on such vessels or aircraft;
2. loading, unloading, transportation or other services directly related to
(a)) the export of goods from Sweden or another EU country,
(b)) the importation of goods covered by the
-9 c. paragraph 1, or
– a procedure for temporary importation with full exemption from customs duty or to external transit procedure,
c) shipment, transport or import of goods in free circulation, which will be introduced in Sweden from a third territory forming part of the customs territory of the Union, if the goods
-moved here in the country for a procedure for the internal transit procedure in accordance with the customs rules where the goods were entered for the same procedure by a declaration when they were brought into the country as well as the dispatch or transport of those ends outside of Sweden, or
"when they enter in Sweden had been exempt from 9 c. section 1 or a procedure for temporary importation with total relief from import duties, if they had been imported, or
d) entry of goods to another EU country if they are covered by the country's application of article 61 or 157(1) a of Directive 2006/112/EC,
3. services consisting of work on movable property, if the property acquired or imported to be subjected to such work in the EU and the property after the work has been carried out, transported out of the COMMUNITY by the person providing the services or by the customer if he is not established either within the country or on behalf of,
4. delivery of goods or services on behalf of another in his name, when the turnover of these is considered a sales outside the EU either under paragraph 1(1), or in accordance with the present clause or paragraph 3 (a), and
5. a goods transport service or a service referred to in section 12, if the service is provided to a taxable person and the exclusively used or otherwise utilised outside the EU. Law (2016:261).
Chapter 6. Liability in special cases
section 1 of the turnover in the business as a partnership
conducting is the company liable. For circulation in the
activity as a European economic interest grouping
pursuing is grouping taxable. Act (1994:1893).
section 2 of the A partner in a partnership or in a party shipping company is
taxable in proportion to its share in the company or
the shipping company. In Chapter 5. section 2 of the tax Procedure Act (2011:1244) are
rules on the tax Board may decide that one of
the shareholders shall be representative. Law (2011:1253).
3 § If a taxable person has been declared bankrupt, the bankruptcy estate
tributary of the turnover in the business after
the bankruptcy decision.
section 4 If a taxpayer has died, is the estate tax
for circulation in the business after the death.
section 5 was repealed by Act (2000:500).
section 6 of the turnover in the activity of any State
business is really tributary.
section 7 if someone in their own names convey a product or service for
behalf and receive payment for the goods or services
should the assessment of liability for sales of
the product or service that is considered to be translated as well of him as of
his main man.
section 8 what is said about liability in section 7 shall, at a
producer company selling goods or services on
auction apply to producer company and the producer.
With producer companies, of course, a company that has been formed by
producers for disposing of their production or who have
established for this purpose.
6 a kap. VAT groups
Article 1 for the purposes of this Act, two
or several taxable persons, under the
conditions set out in this chapter, be considered as a single
taxable person (VAT group) and the
activities of the VAT group is considered as a
only business.
Whether the activities of the group are to be considered
liability to compliance with the General provisions in Chapter 1.
2 paragraph 1. Team (2013:368).
paragraph 2 of a VAT group may conclude
1. taxable persons under
Supervision and carrying out activities that
does not entail liability, therefore, that the turnover of
services is exempt by virtue of Chapter 3.
section 9 or 10, and
2. taxable persons with the main focus to
provide taxable persons referred to in paragraph 1
goods or services, or
3. taxable persons the Commissioner business and
principals in such a ratio that Commissioners
referred to in chapter 36. the income tax Act (1999:1229).
In a VAT group may only enter into a taxable
person's permanent establishment in Sweden.
Taxable persons referred to in the first subparagraph 1 and 2
may not participate in more than one VAT group.
Team (2013:368).
section 3 of a VAT group may only relate to taxable
people who are closely bound to one another in financial,
Economic and organizational point of view. Team (2013:368).
4 of a VAT group is considered to be formed on the day the tax agency
Decides that taxable persons must be registered
that such a group (group registration), or the latter day
as the tax agency in doing so determines. The order should indicate who
The tax agency appointed as head of the group.
The team principal to be appointed
1. in the cases referred to in section 2, first paragraph, 1 and 2 the
taxable person for VAT group as the
other taxable persons in the Group proposes, if the
no special reasons against this, or
2. in the cases referred to in section 2 of the first subparagraph 3 a
taxable person principals.
Team (2013:368).
§ 5 If the tax agency decides if this gets new
taxable persons enter in the group, taxable
people withdraw from the group or group principal to be replaced.
Group registration is made up until the tax agency has
decided that it should cease.
A decision on amendments to the registration referred to in the first subparagraph
or if the deregistration pursuant to the second subparagraph, from
the date of the decision or such later date as the tax agency
determines. Team (2013:368).
section 6 of the tax authority shall decide if group registration under paragraph 4,
or if the modification or cancellation in accordance with paragraph 5 of, if relevant
taxable persons applying for this and there is no
special reasons against such a decision.
If the conditions for group registration has expired, or
If there are special reasons, the tax agency on its own
initiative decide about deregistration. Team (2013:368).
section 7 About a relationship that has been the basis for
group registration is changed, it shall inform the group principal
Tax Office of the change. The notification shall be provided within two
weeks from the time the change occurred.
The Swedish tax authority may submit a group principal to leave a
the information referred to in the first subparagraph. In the case of such
injunction applies to 44. 2-4 sections and chapter 68. 1 §
tax Procedure Act (2011:1244). Law (2012:342).
Chapter 7. Tax rates and tax bases
The tax rate
1 §/expires U: 2016-01-01/
Tax under this law will be charged with 25% of the
the taxable amount subject to other or
third paragraph.
The tax is levied with 12 per cent of the taxable amount
for
1. room rental in Hotel movement or similar activities
as well as the provision of camp sites and its equivalent in
camping activities,
2. circulation of such works of art referred to in 9(a) Cape. section 5,
and owned by the author or his or her estate,
3. imports of works of art, collectors ' items and
antiques as referred to in Chapter 9 a. 5-7 sections,
4. turnover, unionsinternt acquisitions and imports of such
foodstuffs referred to in article 2 of the European Parliament and
Council Regulation (EC) No 178/2002 of 28 January 2002
laying down the General principles and requirements of food law,
establishing the European food
authority and laying down procedures in matters of
food safety, with the exception of
(a)) other water referred to in article 6 of Council directive
98/83/EC of 3 november 1998 on the quality of
drinking water, as amended by European Parliament and Council
Regulation (EC) No 1882/2003, than such water as is dropped
on the bottles or containers intended for
sales, and
b) spirits, wine and strong beer, and
5. sales of restaurant and catering services, with
except for the portion of the service relating to spirit drinks,
wine and strong beer.
The tax is levied with 6% of the taxable amount for
1. sales, acquisitions and imports of unionsinternt
the following goods, subject to the provisions of Chapter 3. sections 13 and 14,
provided that the goods are not wholly or mainly
devoted to advertising:
-books, brochures, leaflets and similar subject matter, even in
single sheets,
-newspapers and magazines,
-picture books, coloring books and coloring books for children,
-musical notes, and
-maps, including atlases, wall maps, and topographic
maps,
2. turnover, unionsinternt acquisition and import of software
and directories for the activities referred to in 5, 6, 7, or 10
as well as other revenue than for own activities,
unionsinternt acquisition and import of software and directories
for the activities referred to in Chapter 3. section 18, all under the
condition that the programmes and catalogues do not fully
or predominantly devoted to advertising,
3. circulation of radio magazines and turnover,
unionsinternt acquisition and import of cassette newspapers, if
subject to the provisions of Chapter 3. section 17, and the cartridges or
any other technical medium that presents a reading of
the content of a product covered by 1
4. turnover, unionsinternt acquisition and import of goods
as through sign language, Braille or other such
special method signature or other information
available especially for the print disabled, unless otherwise
to the provisions of Chapter 3. paragraph 4,
5. access to concerts, circus, cinema, theatre,
Opera or ballet performances or other equivalent
performances,
6. services as referred to in Chapter 3. 11 § 2 and 4
the business is not conducted by nor continuously in
more than a lesser extent supported by the public,
7. access to and display of zoos,
8. the grant or transfer of rights
subject 1, 4 or section 5 of the Act (1960:729) on copyright
in literary and artistic works, but not when it is
question about photographs, advertising devices, systems, and applications for
automatic data processing or film, videogram or
other comparable recording relating to information,
9. the grant or transfer of a right to sound
or slide the fixation of a performer's artistic performance
of a literary or artistic work,
10. supplies of services in the sports sector as set out in
Chapter 3. paragraph 11 (a) and not excluded from
under the same section, second paragraph, and
11. carriage except such promotion where travel moment
is of secondary importance. Law (2011:1194).
1 section/entry into force: 01/01/2016
Tax under this law will be charged with 25% of the
the taxable amount subject to other or
third paragraph.
The tax is levied with 12 per cent of the taxable amount for
1. room rental in Hotel movement or similar activities
as well as the provision of camp sites and its equivalent in
camping activities,
2. circulation of such works of art referred to in 9(a) Cape. section 5,
and owned by the author or his or her estate,
3. imports of works of art, collectors ' items and antiques
referred to in Chapter 9 a. 5 – 7 sections,
4. turnover, unionsinternt acquisitions and imports of such
foodstuffs referred to in article 2 of the European Parliament and
Council Regulation (EC) No 178/2002 of 28 January 2002 laying down the
General principles and requirements of food
the establishment of the European food safety authority
and laying down procedures in matters of food safety;
with the exception of
(a)) other water referred to in article 6 of Council directive
98/83/EC of 3 november 1998 on the quality of
drinking water, as amended by European Parliament and Council
Regulation (EC) No 1882/2003, than such water put into
bottles or containers intended for sale, and
b) spirits, wine and strong beer, and
5. sales of restaurant and catering services, with
except for the portion of the service that relates to spirits, wine
and strong beer.
The tax is levied with 6% of the taxable amount for
1. turnover, unionsinternt the acquisition and import of the following
goods, subject to the provisions of Chapter 3. 13 and 14 sections, in
the condition that the goods are not wholly or mainly
devoted to advertising:
– books, brochures, leaflets and similar subject matter, even in the form
single sheets,
-newspapers and magazines,
– picture books, coloring books and coloring books for children,
– sheet music, as well as
– maps, including atlases, wall maps, and topographic
maps,
2. turnover, unionsinternt acquisition and import of software
and directories for the activities referred to in 5, 6, 7, or 10
as well as other revenue than for his own business, unionsinternt
acquisition and import of software and directories for business
referred to in Chapter 3. section 18, provided that
applications and directories not entirely or mainly
devoted to advertising,
3. circulation of radio magazines and turnover,
unionsinternt acquisition and import of cassette newspapers, unless
subject to the provisions of Chapter 3. section 17, and the cartridges or something
other technical medium that presents a reading of content
in an article which is covered by 1
4. turnover, unionsinternt acquisition and import of goods
as through sign language, Braille or other special
method signature or other information available especially
for the print disabled, subject to the provisions of Chapter 3. paragraph 4,
5. access to concerts, circus, theatre, opera or
ballet performances or other equivalent
performances,
6. services as referred to in Chapter 3. 11 § 2 and 4 on the activities
not conducted by nor continuous for more than call
extent supported by the public,
7. access to and display of zoos,
8. the grant or transfer of rights covered
of 1, 4 or section 5 of the Act (1960:729) on copyright in
literary and artistic works, but not when it is a matter
If photographs, advertising devices, systems, and applications for
automatic data processing or film, videogram or other
comparable recording relating to information,
9. the grant or transfer of a right to audio or
slide the fixation of a performer's artistic performance of a
literary or artistic works;
10. supplies of services in the sports sector as specified in 3,
Cape. paragraph 11 (a) and not excluded from
under the same section, second paragraph, and
11. carriage except such a promotion where the travel element is
of secondary importance. Law (2015:748).
The taxable amount of sales and acquisitions within
2 § at the circulation and acquisition referred to in paragraphs 3 and 4 shall be calculated
the taxable amount on the basis of the
clauses specified value. The taxable amount shall include
taxes, fees and charges except tax under this law. In
the taxable amount shall include incidental expenses such as
Commission, packing, transport and insurance costs
that the seller charges the buyer.
In 9 (a). There are special provisions for the calculation of
the taxable amount of turnover in some cases of used
goods, works of art, collectors ' items and antiques.
B in Chapter 9. There are special provisions for the calculation of
the taxable amount of turnover in certain
travel agency business. Law (2002:1004).
2 (a) repealed by law (2002:1004).
§ 3 subject 3 a or 3 b § is it in section 2 of the
the first sentence of the first subparagraph intended value
1. for other revenue than withdrawal: compensation,
2A. upon withdrawal of goods: the goods or of similar goods
the purchase price or, if such a price is missing, the
the cost price, at the time of the withdrawal,
2 b. at the abstraction of services in cases other than those mentioned in 4 and
5 sections: of the cost at the time of the Jack to perform
the service,
3. in the case of acquisition under 2 (a). 2 § 1 or 2: compensation
and excise tax that the buyer incurred in another EU country, and
4. in the case of acquisition under 2 (a). 2 § 3 or 4 of the
the purchase price of similar goods or, if such a price is missing, the
the cost price, at the time of transfer of the
the goods. Law (2011:283).
3 a § in cases referred to in section 3, paragraph 1 and 3 is it in section 2 of the
the first sentence meant the value of the market value
or the market value and excise tax that the buyer incurred in
another Member State, if
1. the consideration is lower than the market value,
2. the buyer does not have a full right of deduction or refund entitlement
under 10 Cape. 9 or 11-13 sections,
3. the seller and the buyer are related, and
4. the taxpayer can't make likely that compensation
are market-determined. Law (2011:283).
paragraph 3 (b) in such a case referred to in section 3, paragraph 1 consist in article 2 of the first
the first sentence meant the value of the market value, if
1. the consideration is lower than the market value, a
turnover that is exempt under Chapter 3. 2,
4, 8, 9, 10, 11, 11A, or section 20, section 23, 24 or 3 or 5
30 g section, or is higher than the market value,
2. the seller does not have a full right of deduction or refund entitlement
under 10 Cape. 9 or 11-13 sections,
3. seller's deduction amount under Chapter 8. paragraph 13 of the first
the second sentence is determined by the part of the
annual turnover which carry tax liability or
reimbursement right under 10 Cape. 9 or 11-13 sections are put in
relation to the total annual turnover,
4. the seller and the buyer are related, and
5. the seller is not able to make likely remuneration is
market-conditioned. Law (2007:1376).
3 c § With compensation in accordance with sections 3-3 (b), of course, all that
the seller has received or will receive for goods or
the service from the purchaser or a third party, including those
contributions are directly linked to the price of the goods or
the service.
With cost under paragraph 3 to perform a service, of course, the part
of fixed and operating costs in operations relating to
the service. Law (2007:1376).
3 d § seller and buyer shall be considered as connected with each other
under 3(a) and (b) sections, if there is a family relationship or
other close personal ties, organisational links,
proprietary tape, financial ties, ties because of
membership, band due to employment or other legal
band.
That band because of employment shall also be considered as links between
an employer and a worker's family or other persons
standing close to the worker. Law (2007:1376).
4 section at the outlet in the form of use of the private car for private
purposes in accordance with Chapter 2. 5 section 3 is it in section 2 of the
the first sentence meant the value of the value
According to Chapter 2. 10 a and 10 b of the social tariff Act (2000:980)
have been determined in respect of the provision of car benefits to
employees. When it comes to the taxpayer's own use
get the tax agency on application determine that paragraph 2 of the first subparagraph
first sentence intended value under the grounds referred to in
Chapter 2. 10 a and 10 b of the social tariff Act. The same applies in
the case of a partner in a partnership. Law (2011:1253).
§ 5 withdrawal of such services regarding real estate,
rental apartments and condominiums as described in Chapter 2. 7 or 8 §
the taxable amount
1. the accrued costs,
2. estimated interest on capital, other than borrowed, as is done in
such stocks or assets other than
current assets that are used for services, as well as
3. the value of the work performed by the taxpayer personally.
At the abstraction of services described in Chapter 2. section 8 is
the taxable amount, if the taxpayer so requests, in
instead of wage costs, including taxes, fees and charges
based on these costs.
At Jack for sale from the kiosk or similar
sale on board ships on routes between Sweden
and Norway or Sweden and Åland islands of goods other than those
referred to in paragraph 5 of the Act (1999:446) on the provisioning of vessels and
aircraft, the taxable amount of the purchase price.
Law (2007:1376).
clause 6 of the taxable amount shall not include amounts
1. by which the price in accordance with what was agreed is put down on the
because of the payment before the due date,
2. responding to price reductions and discounts to customers
which is granted at the time of the supply, or
3. which corresponds to the price reduction granted after
the provision took place without prejudice to other
paragraph.
In the tax base to include amounts referred to in the first
paragraph 3 If the taxpayer and his client agreed on this.
If a subject to be readmitted on the basis of readmission agreements right
under the consumer credit Act (2010:1846) or Act (1978:599)
hire purchase between traders and others, the seller may
reduce the taxable amount with what he at the settlement with
buyer be counting the value of the goods the buyer for the withdrawn.
This right applies, however, only if he can prove that the customer completely
missing the right to a deduction or refund under Chapter 10.
paragraphs 9 to 13 of the input tax relating to his
the acquisition of the goods.
If a loss is incurred on the taxpayer's claim concerning
replacement for a good or service (bad debt), he may
reduce the taxable amount by the amount of the loss.
In chapter 13. There are rules on how the reduction of the
the taxable amount shall be provided by the taxpayer.
Law (2010:1850).
7 § When a turnover only partly implies liability and
the taxable amount for the portion of sales involving
liability cannot be established,
the taxable amount shall be determined by dividing after a reasonable
basis.
The first subparagraph are applied mutatis mutandis in the case of
breakdown of the taxable amount as tax under this Act
charged with different percentages.
7 a § When data for the guidance of the taxable amount
at the sales and acquisitions within the expression in a different
currency than Swedish kronor, the translation made into Swedish
dollars using the
1. the latest average exchange rate that has been established on
the most representative exchange market in Sweden by
the date of the chargeable event, or
2. the most recent exchange rate published by the European
the Central Bank at the time of the chargeable event.
The translation referred to in the first subparagraph 2 between currencies other than the euro
shall be made using the rate of Exchange in euros for each
currency. Law (2012:342).
7 (b) § For taxable persons who have their accounts in
euro terms, instead of as specified in paragraph 7, that when
information for the guidance of the taxable amount is expressed in
a currency other than the euro, the conversion shall be made to the euro.
The conversion shall otherwise be made in the manner permitted by
7 a §.
In 15 and 17 of the Act (2000:46) if the conversion procedure at
taxation for companies that have their accounts in euro, etc.
There are rules on conversion from euro to Swedish krona.
These rules should also be applied by a foreign
a taxable person who has their accounting in euros.
Team (2013:368).
The taxable amount on importation
section 8/expires U: 2016-05-01/
The taxable amount on importation is made up of the value of the
for customs purposes, determined by the customs service, in accordance with Council
Regulation (EEC) No 2913/92 of 12 October 1992 establishing the
Community customs code with the addition of
Customs and other Government taxes or charges, except taxes
under this law, levied by the customs service on the occasion of the
importation. Such extensions should not be made in cases where the customs,
taxes or charges are included in the value of the goods.
In the cases referred to in Chapter 1. 2 paragraph 6 (c) or (e)
the value of the goods for customs purposes and the supplement referred to in the first
paragraph, to the extent that this is made up of customs and the corresponding
fees shall be the value for customs purposes as
established by the other EU country's customs service and
the corresponding charges levied by the authority.
In the basis of assessment should also include incidental expenses such as
Commission, packing, transport and insurance costs
incurred up to the first destination in this country.
It is at the time of the chargeable event known to
the goods must be transported to any other destination here in
country or to any destination in another EU country,
should also include indirect costs up to the resort in
the taxable amount. Law (2014:50).
section 8/shall enter into force in: 2016-05-01/
The taxable amount on importation is made up of the value for customs purposes, determined by the customs service, according to European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union, with the addition of customs and other Government taxes or charges, except taxes under this law, levied by the Customs and Excise Department following the importation. Such extensions should not be made in cases where the customs, taxes or fees are included in the value of the goods.
In the basis of assessment should also include incidental expenses such as Commission, packing, transport and insurance costs, incurred up to the first destination in this country.
It is at the time of the chargeable event known to the goods to be transported to any other destination in this country or to any destination in another Member State, shall also include indirect costs up to the resort in
the taxable amount. Law (2016:261).
§ 9/expires U: 2016-05-01/
If such EU goods exported temporarily and
processed in a country outside the EU by any means other than through the
repair re-imported using customs procedure
outward processing, the taxable amount is calculated on the
as stated in section 8 but with a deduction for the taxable amount
of VAT previously levied in Sweden or in a
other EU country for the temporary export goods.
The first subparagraph shall also apply where such
material that constitutes Union goods temporarily exported and goods
which is wholly or partly made of this material in a country
outside the EU be re-imported using customs procedure
outward processing.
With EU goods, of course, the same as in Community goods in
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the
establishing the Community customs code. With temporary
exported goods and the Customs outward processing procedure of course
the same as in the regulation. Law (2011:283).
§ 9/enters into force in: 2016-05-01/
If such EU goods exported temporarily and processed in a non-EU country otherwise than by repair re-imported using customs outward processing procedure, the taxable amount is calculated in the manner referred to in section 8 but with a deduction for the taxable amount for VAT previously levied in Sweden or in another EU country for the temporary export goods.
The first subparagraph shall also apply where such material that constitutes Union goods temporarily exported and goods wholly or partially manufactured from this material in a country outside the EU be re-imported using customs outward processing procedure.
With EU goods, temporary export goods and the Customs outward processing procedure, of course, the same as in European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union. Law (2016:261).
10 repealed by law (2002:1004).
section 11 on the reimportation of goods repaired in a European Union country
outside the EU, the taxable amount of the compensation for
the repair as well as the Customs and State taxes or fees,
except for the tax under this law, taken on the occasion of the
imports. If the previous export of the goods has resulted in a
entitled to a refund of VAT or whether the goods
otherwise would not have been subject to VAT due
the former exports, also includes the value of the goods for export in
the taxable amount. Law (2011:283).
Chapter 8. Deduction of input tax
section 1 of the input tax deduction may be made under the provisions of
This chapter.
In Chapter 9. There are special rules for deduction and adjustment of
deduction of input tax related to the acquisition of
activities relating to certain real estate leases. Team
(2000:500).
1 a of The VAT reporting according to 4 a of the Act
(2011:1245) if special arrangements for VAT
telecommunications, broadcasting and
electronic services or in accordance with the corresponding provisions of the
another EU country do not have the right to deduct
tax.
The one who recognizes the value added tax according to the provisions in
another EU country corresponds to articles 369a-369k of Directive
2006/112/EC shall not have the right to deduct input tax
for the acquisition or importation of the activities covered
of the provisions. If he is or will be registered
for the purposes of VAT in Sweden for activities other than such
covered by those provisions, may, however, deduct the
input tax for the acquisition or importation relates
to the activities in Sweden subject to the provisions
made pursuant to this chapter.
In Chapter 10. 4 a of the provisions concerning the reimbursement of
input tax in cases where deductions may not be made under the first
or the second subparagraph. Law (2014:940).
section 2 of the input tax is accounted for by the amount of the tax in accordance with
This Act relating to the compensation for acquisition of goods
or services, if the turnover led to a tax liability for the
from which the goods or services were acquired.
Acquisitions entail liability according to Chapter 1. paragraph 2 of the first
paragraph 2-5 or if liability exists for the acquirer
According to Chapter 9 c. section 5 is input tax by the amount of the
output tax that the taxpayer shall declare to
State.
In the event that the purchaser according to the 8 (a). 11-14 § § takes over
the transferor's rights and obligations regarding
VAT input tax adjustment consists of the inherited
capital goods of the transferor's input tax on the goods.
Input tax also consists of tax under this Act that
relating to the
1. According to paragraph 4(1) 4 or 9. § 8 other
paragraph 2,
2. imports into the country, or
3. taxable withdrawals as referred to in paragraph 4(1) 6. Team
(2000:500).
§ 3 The carrying on an activity involving liability
may deduct the input tax relating to
acquisition or importation in the business.
The taxpayer's right to deduct input tax includes
relating to the acquisition or importation for the remedying of damage
arising out of the activities even when the party liable or
an insurer is responsible for the cost of the acquisition or
imports. Act (1994:1798).
4 §/expires U: 2016-01/01/It engaged in an activity which entails liability
may also deduct
1. If the taxpayer from any other taxable or
Anyone who is entitled to the refund under 10 Cape. 9 or
11-13 section has taken over the business or part of it:
the input tax relating to the previous owner's
acquisition of the business, if the previous owner has not
deducted or a refund of the input
the tax but would have been entitled to such a deduction or
such a refund if he had continued to drive
activities,
2. If the taxpayer is a partner in a community of
water regulation, handling or similar purposes and the
property that is included in the joint property unit used in the activity
carrying liability: for the input tax relating
to samfällighetens acquisition, but only to the extent that
corresponding to his share in joint property unit,
3. If the taxable person upon delivery of the goods to him has
paid the tax on the importation of goods, but that he had been
taxable for imports or he has paid compensation for
This tax to those who had such liability: for the
Customs tax taken out, but only under the condition
the supplier is not liable to pay tax under this Act for
other than the import, and the taxpayer would have had
deduction if he himself had been liable to tax for imports,
4. If the taxpayer acquires a property, tenancy or a
condominium to an apartment and property or apartment in
seller's construction business has been administered services, whose
These provisions constitute taxable withdrawals as referred to in Chapter 2. section 7, without
to the property or apartment then in use by
Seller: for the output tax that the seller has reported
or should account for the jacks,
5. If the taxpayer is an entity that is part of a group
and provided a service by a company belonging to the same
Group without the latter's tributary or
are entitled to a refund in accordance with Chapter 10. 9 or 11-13 sections:
for the input tax relating to the latter
the company's acquisition or importation for the provision of
the service, however, only if the taxable company had had
deduction for such an acquisition or importation, or
6. If the taxpayer in operating his own construction incorporated
property or an apartment that he holds with the tenancy, or
condominium services which constitute taxable withdrawals under 2
Cape. section 7 and the property or apartment then put into service
by the taxpayer in a business that involves tax liability
or entitled to a refund of input tax in accordance with Chapter 10.
9, 11 or 12 section: for the output tax that property owner,
the tenant or the owner has reported or should
account for the jacks.
For the purposes of the first subparagraph of paragraph 5 shall be the parent company
and its wholly owned subsidiaries are considered to be included in the same group.
The parent can be a Swedish limited liability company, a Swedish
Economic Association or a Swedish mutual
non-life insurance Institute. As a wholly owned subsidiary of Swedish count
joint-stock companies in which the parent company owns more than nine-tenths of
the shares. When one or more wholly-owned subsidiaries, in turn, owns
more than nine-tenths of the shares in another company,
the company also counts as a wholly owned subsidiary.
Law (2007:1376).
4 section/entry into force: 01/01/2016 It engaged in an activity which entails liability may also deduct
1. If the taxpayer from any other taxable person or someone who is entitled to the refund under 10 Cape. 9 or 11 to 13 sections have taken over the business or part of it: for the input tax relating to the previous owner's acquisition of the business, if the previous owner has not been deducted, or a refund of input tax but would have been eligible for deduction or refund if the previous owner had
continued to run the business,
2. If the taxpayer is a partner in a community of water regulation, handling or similar purposes and the property included in the joint property unit used in the activities that entail liability: for the input tax relating to samfällighetens acquisition, but only to the extent which corresponds to the taxpayer's share in the joint property unit,
3. If the taxpayer received a be delivered to himself and then has paid the tax on the importation of goods without being liable to pay tax for imports or if the taxpayer has paid compensation for this tax to those who had such liability: for the tax that the customs service had taken out, but only on condition that the supplier is not taxable under this Act other than for the import and the taxpayer would have had to deduct if the taxpayer had been liable to tax for imports ,
4. If the taxpayer acquires a property, tenancy or a tenant of an apartment and the property or apartment in the construction business added to services whose provision constitutes taxable withdrawals as referred to in Chapter 2. section 7, without property or apartment then in use by the seller: for the output tax that the seller have reported or will report to the terminals, or
5. If the taxpayer in his building movement brought a private property or an apartment which is held by tenancy or tenant services which constitute taxable withdrawals as referred to in Chapter 2. section 7 and the property or apartment then placed in service by the taxpayer in a business that involves tax liability or a right to a refund of input tax in accordance with Chapter 10. 9, 11 or 12 section: for the output tax that property owner, the tenant or the owner has reported or should account for the jacks. Law (2015:888).
4 a of input tax that is deductible under paragraph 3 and the related
to a property may only be deducted in proportion to the
extent to which a taxpayer is using it in their business, if
the tax relates to a property that both used
1. in the operation of the taxpayer, and
2.
-own private use,
-the staff's private use, or
-otherwise, use other than for its own operations.
With input tax referred to in the first paragraph also tax such as
relating to the new construction, or conversion or repair
a property.
The first subparagraph shall not apply to
1. a permanent place of residence subject to deductible as
to the provisions of §§ 9 and 10, or
2. input tax that is deductible under section 10.
Law (2010:1892).
According to § 4 b paragraph 4 If the deductible proportion of input
the tax cannot be determined, the amount to be deducted instead
be determined by dividing by reasonable grounds.
Law (2010:1892).
4 c section on the use of such a property referred to in paragraph 4 (a)
is changed, the input tax to be adjusted in accordance with the 8 (a).
The provisions of Chapter 2. section 5 is not applicable to the modified
the use of such a property referred to in paragraph 4 (a).
Law (2010:1892).
5 § the right to deduct input tax exists only if
It can be evidenced as provided for in 17, 19 and 20 sections.
Act (2000:500).
The size of the input tax
section 6 of the input tax amount to the same amount that the
outgoing tax of the taxable turnover
or imports.
In chapter 13. section 23 provides for reporting of opening
tax when the tax amount specified in several currencies in the invoice
or when the tax amount must be converted into Swedish kronor.
In chapter 13. section 26 provides for the repatriation of such
input tax relating to an acquisition for which a
taxpayer has a price reduction after he made
deduction of tax. Law (2012:342).
7 § in the case of acquisition under paragraph 4, first subparagraph 4, the opening
the tax to the tax shown in the output of the seller.
Law (2007:1376).
Restrictions on the right of deduction
paragraph 8 of the State has no right to deduct input tax.
§ 9 Deduction may not be made for such input tax relating
themselves to
1. permanent place of residence, subject to the provisions of section 10,
2. expenses for representation and similar purposes for which
the taxpayer is not entitled to make deductions for
income tax under Chapter 16 of the. section 2 of the income tax act
(1999:1229),
3. purchases of goods for sale from vessels in the cases
referred to in Chapter 5. paragraph 3 (a), or
4. charges for withdrawals of service where the taxable amount
calculated in accordance with Chapter 7. paragraph 5 of the second paragraph.
In 9 (a). section 13 and 9 b Cape. section 3 provides additional
restrictions on the right to deduct input tax.
Law (2011:1253).
10 § deductible in section 9 clause 1 does not apply if the input
tax attributable to acquisition or importation for the execution of
such services as described in Chapter 2. 7 or section 8 and for which the
exit tax shall take place by virtue of the rules set out in Chapter 2.
A deduction may also be made for the input tax relating to
an agricultural tenancy, even to the extent that the lease includes
residence.
In section 15, and 16, paragraph 2, there are specific limitations
of the right to deduct input tax relating to
the acquisition or rental of passenger cars or motorcycles. Team
(1994:1798).
section 11 of The financial companies that have taken over a salesperson's
rights under a purchase contract, deduct the input
tax relating to the value of the product with the aid of
the purchase agreement shall be withdrawn by the financing company. This applies to
but only if the company can show that the buyer lacked right
to deduct input tax, nor had the right to
refund under 10 Cape. 9-13 sections of any part of such
tax.
section 12 is repealed by Act (1995:700).
Division of the input tax in certain cases
paragraph 13 of the cases, the input tax paid only in part to acquisitions
or imports giving rise to a right of deduction or relates to the acquisition or
the import is done jointly for several operations, some of which
someone does not entail liability, or made for a business
that only partially entails liability, deductions shall be made
only for the tax on the part of the remuneration or
the purchase price that relates to the portion of the acquisition or
the imports giving rise to a right of deduction and related to
activities that entail liability. If this part cannot
be determined, the amount to be deducted instead be determined by
breakdown by reasonable grounds.
The first subparagraph shall not apply if the subject of 14 or 16.
Law (2007:1376).
13 (a) repealed by law (2007:1376).
section 14 If the input tax relating to the acquisition or importation of
activities only partially entails liability, the entire
input tax for a specific acquisition or import
still be deducted
1. If the acquisition or the import of more than 95 percent are made of
the part of the business which entails liability, or
2. If the tax on the acquisition or importation does not exceed
$100, and more than 95% of the turnover in
activities entail liability.
If the input tax relating to the acquisition or importation of a
activities involving both liability and
reimbursement right under 10 Cape. 9-13 sections or for a
activities involving liability and other activities
carrying such a refund right, need any division
of the input tax paid under section 13 shall not be carried out. Team
(1994:1798).
Passenger cars and motorcycles
15 § When passenger cars or motorcycles are acquired or leased through
for purposes other than resale, rental,
the carriage of passengers according to taxi traffic law (2012:211),
transport of deceased or driving subject
tax deduction may not be made in respect of input tax related
themselves to
1. the purchase of the vehicle, or
2. the rental of the vehicle if there is only insignificant
used in the activities that entail liability.
Law (2012:215).
section 16 of a taxable person who uses a car or motorcycle
in a business that involves tax may deduct the
1. the input tax relating to operating costs for such
use, without any limitation due to vehicle
only partly used in business, and
2. half of the input tax relating to rental
of the vehicle for such use, with no limit on the
because the vehicle is only partly used in business.
The first subparagraph of paragraph 1 applies only if the vehicle belongs to
the inventories of the business or have förhyrts for use
in this. The first subparagraph of paragraph 2 shall not apply if the vehicle has förhyrts
for the carriage of passengers on taxi services, rental, transport of
deceased or driving education covered by the exemption
or if the deduction of input tax within the scope of the prohibition laid down in
15 § 2. Law (2012:215).
16 (a) repealed by Act (2000:500).
16 (b) repealed by Act (2000:500).
16 (c) repealed by Act (2000:500).
16 (d) repealed by Act (2000:500).
16 repealed by Act (2000:500).
16 (f) repealed by Act (2000:500).
How the right of deduction must be certified
section 17 of the acquisition of goods or services from someone who is
taxable or if the acquirer is taxable under
Chapter 1. 2 paragraph 2-5, the deduction must be proved by
invoice.
If there are special reasons, no invoice, if
the purchaser is a taxable person may deduct and strength through
other available documentation. Law (2012:342).
section 18 is repealed by Act (1995:700).
19 § in the case of acquisition of a property or an apartment held
with tenancy or condominium to be input tax under
4 paragraph 4 or 9. 8 paragraph 2 be evidenced
by a document issued by the transferor in paper form or in
electronic form. The assignor is obliged to issue such
action if the purchaser requests it.
If the document is issued on the basis of transfer referred to in paragraph 4 of the
first subparagraph of paragraph 4, it shall include an indication of the output
tax reported by the transferor or to account for
made taxable withdrawal of services on the property, or
apartment.
If the document is issued on the basis of transfer referred to in 9
Cape. 8 paragraph 2, it shall indicate the
input tax attributable to the new construction, or conversion
and that the assignor does not have pulled off.
In addition to the information referred to in the second and third paragraphs shall
the Act referred to therein contain the
1. the transferor's and the transferee's name and address or any
other information by which they can be identified,
2. the nature of the transaction,
3. VAT registration number to the transferor or,
When he is not registered, personal or corporate
If there is one, and otherwise a similar task, and
4. other elements which may have significance for the assessment of
the tax liability and the purchaser's right of deduction or entitlement to
refund. Law (2007:1376).
According to paragraph 20 of the 8 (a). 11-14 sections shall take over the transferor's
right and obligation as regards the adjustment of deductions for
input tax shall provide a basis for the adjustment in its
accounts have one of the transferor issued document referred to in
8 a Cape. section 15. Lag (2003:1134).
8 a Cape. The adjustment of deductions of input tax related to
investment goods
section 1 of the deduction of input tax attributable to the acquisition or
imports of investment goods shall be adjusted according to the provisions
in this chapter on the use of the goods is changed after the acquisition
or if the product is transferred.
With the deduction of input tax is equated tax refund
under 10 Cape. 9-13 sections. Act (2000:500).
What is the investment to be
2 §/expires U: 2016-01-01/investment goods "means:
1. machinery, equipment and similar fixed assets
whose value decreases, if the input tax paid on
the acquisition cost of the asset is equal to at least 50 000
Crowns,
2. property which was the subject of the new construction, or
rebuilding, if input tax on the cost of this
action is at least 100 000 kroons,
3. real estate and apartments held by tenancy or
condominium, administered goods and services by
taxable withdrawals as referred to in Chapter 2. paragraph 7, concerning deduction of input
tax granted in accordance with Chapter 8. 4 section 4 or 6 with
at least 100 000, and
4. the tenant or tenancy to an apartment, if
the owner or the tenant performed or subcontracted
new construction, or renovation of the apartment and of the tax on
the cost of this measure is at least 100 000 SEK.
During a tax year in respect of a particular property is both a
measure referred to in the first paragraph 2 carried out and a deduction
in accordance with the first paragraph 3 made or more than one action
made or a deduction shall for the purposes of
amount limit measures and reductions shall be added together. Deduction
and measures referred to in the first paragraph 3 and 4 shall, at
the same way added together with other deductions and actions
the same tenancy or condominium.
Accessories shall for the purposes of the provisions of
This chapter shall be considered as assets referred to in the first subparagraph
1. Act (2007:1376).
2 section/entry into force: 01/01/2016 With investment goods "means:
1. machinery, equipment and similar fixed assets whose value decreases, if the input tax paid on the acquisition cost of the asset is not less than SEK 50,000,
2. property which was the subject of the new construction, or modification, if the input tax on the cost of this measure is at least 100 000 kroons,
3. real estate and apartments held by tenancy or condominium, administered goods and services by taxable withdrawals as referred to in Chapter 2. section 7, if the input tax deduction granted in accordance with Chapter 8. 4 paragraph 4 or 5 with at least 100 000, and
4. the tenant or tenancy to an apartment, if the owner or the tenant performed or subcontracted new construction, or renovation of the apartment and of the tax on the cost of this measure is at least 100 000 SEK.
During a tax year in respect of a particular property in both an action referred to in the first paragraph 2 carried out and a deduction in accordance with the first paragraph 3 made or more than an action taken or a deduction shall for the purposes of threshold measures and reductions shall be added together. Deductions and actions referred to in the first subparagraph 3 and 4 should similarly be merged with other deductions and actions concerning the same tenancy or condominium.
Accessories shall for the purposes of the provisions of this chapter shall be considered as assets referred to in the first subparagraph 1. Law (2015:888).
In particular, if rental apartments and condominiums
3 §/expires U: 2016-01-01-what is paragraph 4 of the first paragraph, 3, 4, and 5, paragraph 6 of the fourth
subparagraph, fourth subparagraph of paragraph 7 and 12 and 13 § § about
real estate also applies to rental apartments and condominiums.
Right and duty to reconcile at the time of transfer and modified
use, as well as the assumption of such a right and obligation does
in these cases the tenant or tenant management. The same
apply when a tenant or a condominium executives received
deduction on the basis of the provisions of Chapter 8. section 4 first
subparagraph 5. Law (2007:1376).
3 section/entry into force: 01/01/2016-what is paragraph 4 of the first paragraph, 3, 4, 5, 6, paragraph 7, and paragraph 12 and 13 of the about property also applies to rental apartments and condominiums.
Right and duty to reconcile at the time of transfer and repositioning, and the assumption of such a right and obligation applies in these cases, the tenant or tenant management.
Law (2015:888).
When the adjustment is to be made
§ 4 subject to section 5 or 11-14 section, the adjustment
be made in the following cases:
1. about the use of capital goods whose acquisition completely
or partly led to the right to deduct input tax is amended
that deduction is reduced,
2. If the use of the capital goods whose acquisition is not
led to the right to deduct input tax or only partially
led to such right shall be amended to deduct the increase,
3. If a different investment than a property disposed of and
the turnover is taxable, provided that
the acquisition of the commodity only partly led to the right to deduct,
4. If a property is transferred, provided that the deduction
made for the input tax on the cost of new construction, or
conversion referred to in section 2, first paragraph 2 or 4,
5. If a property referred to in section 2, first paragraph 3 is transferred
or,
6. If a property owners, housing managers or tenant
declares bankruptcy, provided he had the right to
deduction of input tax related to the costs of
investment goods referred to in the first subparagraph of paragraph 2 of 2, 3 or 4.
The State's claim on the basis of the adjustment referred to in the first subparagraph 6
may be claimed in the bankruptcy, if the claim arises because
by the debtor is declared bankrupt. Act (2000:500).
paragraph 5 of the deduction of input tax shall not be adjusted
1. If a change in use of capital goods
causing the exit tax pursuant to Chapter 2, or
2. If the change in the deduction entitlement in relation to
deduct in acquiring less than five percentage points.
Act (2000:500).
Correction time
6 §/expires U: 2016-01-01-deduction of input tax shall be adjusted only when the
the use of a capital item is changed or
the transfer took place within a certain time (correcting time).
This time is
1. in the cases referred to in section 2, first paragraph 2 or 4 of 10 years,
calculated in the manner set out in the third and fourth paragraphs,
2. in the cases referred to in paragraph 2 3 ten years from the
deductions made in accordance with Chapter 8. 4 section 4 or 6, and
3. for other investment goods five years from the date of
the acquisition.
In the correction time should be factored into the financial year in which the
new or rebuild or deduction been made or
the acquisition occurred.
New or rebuild in cases referred to in the second subparagraph of paragraph 1
shall be deemed to have taken place during the tax year in which the property
have been put into service after the measures or, in the case of construction or
construction contracts, the tax year in which the
final inspection or any other comparable action has been taken. If
the property is transferred or its use amended prior to
and deduction of input tax has been granted, is however considered new-,
to-or renovation must have occurred in the year of deductions allowed.
Law (2007:1376).
6 §/entry into force: 01/01/2016/deduction of input tax shall be adjusted only when the use of a capital item is changed or the transfer occurred within a certain time (correcting time).
This time is
1. in the cases referred to in section 2, first paragraph 2 or 4 of 10 years,
calculated in the manner set out in the third and fourth paragraphs,
2. in the cases referred to in paragraph 2 3 10 years from the time the deductions made in accordance with Chapter 8. 4 paragraph 4 or 5, and
3. for other investment goods five years from the date of acquisition.
In the correction time should be factored into the financial year in which the new construction, or the rebuilding or deduction been made or acquisition.
New or rebuild in cases referred to in the second subparagraph of paragraph 1 shall be deemed to have taken place during the tax year in which the property could be put into service after the measures or, in the case of construction contracts, the tax year in which the final inspection or any other comparable action has been taken. If the property is transferred or its use amended before then and deduction of input tax is granted, however, new construction, or renovation must have occurred in the year of deductions allowed. Law (2015:888).
How the adjustment shall be made
7 section At amended using an investment be the reductions
of input tax to be adjusted each fiscal year during the remainder
the correction time.
In the event of transfers of investment goods, and in the case referred to in paragraph 4 of the
the first subparagraph of paragraph 6, the deduction of input tax
be adjusted in a single instalment and adjustment shall refer to
the remainder of the correction period.
In the remainder of the patching time shall be counted towards the
financial year in which the use is changed or transfer
takes place.
Refers to a change in use or a transfer only part
of a building, only the input tax relating
of this part is to be adjusted. Act (2000:1358).
§ 8 the input tax shall be adjusted (the original amount) is
1. in the cases referred to in section 2, first paragraph 2 or 4 of the input
tax attributable to the new construction, or renovation,
2. in the cases referred to in section 2, first paragraph 3 the input tax
made by,
3. for other capital goods input tax at the
the acquisition of the goods.
The amount by which the adjustment should be done annually
(amount of adjustment) shall be calculated from the time of correction
as one-tenth and one-fifth of the area of the
the original amount which corresponds to the difference in percentage points
between the right to deduct input tax at the time of correction
the beginning and the deduction after the change. If an acquirer
subrogated to the right and obligation to adjust under section 12 shall
the adjustment amount for the transferee is calculated as one-tenth of
the portion of the original amount which corresponds to the difference in
percentage points between the transferor's deduction for the transfer
and deduct the purchaser after the change. Team
(2000:500).
§ 9 the adjustment amount may, in the cases referred to in paragraph 4 of the first
paragraph 3 shall not exceed corresponding to 25% of the price with
reason of the sale of the goods. The price shall not be included
compensation for the tax under this law. Act (2000:500).
section 10 concerning the deduction of input tax shall be adjusted as a result of
modified use shall deduct during the adjustment of the year
be determined according to the terms of conditions at the end of the year. If
There are special reasons may deduct instead be determined
According to what is equitable. Act (2000:500).
Takeover of the right and obligation to adjust
section 11 in the event of transfers of investment goods, except those
subject to the option, in conjunction with the
business transfer or merger or similar
procedure, the acquirer take over the transferor's rights and
obligation to deduct input tax. This applies to
but only provided that the acquirer is
taxable under this Act or has the right to
refund under 10 Cape. 9, 11, 11 or 12.
When a taxable person shall arise in a
VAT group a referred to in Chapter 6, takes over the Group
his right and duty to adjust. When a
taxable person withdrawal from such a group takes over the
taxpayer Group's right and obligation
to adjust the input tax attributable to the taxable
the person's capital goods. Team (2013:368).
12 § upon sale of the property in other cases than those referred to in
section 11 should the acquirer take over the transferor's rights and
obligation to deduct input tax, under
provided that the purchaser is liable to pay tax under this
law or is entitled to a refund in accordance with Chapter 10. 9, 11,
§ 11 or 12. The foregoing does not apply if the transferor
and the purchaser have agreed that the assignor shall
adjust.
If the purchaser assumes the right and duty to adjust to
as a result of the transfer, the transferor does not reduce the deduction of
input tax. The foregoing does not apply to the adjustment on
because of the changes that occurred during the transferor's
holding period.
The assignor shall fulfil the obligation to reconcile that occurred on
because the assignee changed the use of the property
or transferred the
1. If the assignor had drawn of input tax and not taken up
it in such a document as referred to in section 15, or
2. If the transferor has not given an indication of the document referred to in
section 16. Law (2009:1333).
section 13, If a property owner is declared bankrupt, the bankruptcy estate
take over the bankrupt's right and obligation to adjust
input tax deduction provided that the estate
liable pursuant to Chapter 6. section 3. The takeover shall be
before bankruptcy leaves the property, but comes from the
to the estate become liable for the activities of the
the property.
The bankrupt shall, however, always adjust input
tax due to changes occurring in the period up to
its that he declared bankrupt.
If a property is transferred by the bankruptcy estate, the provisions of
section 12 apply to the bankruptcy estate and the transferee. Act (2000:500).
section 14 If a tenant or housing executives leave a
tenancy or condominium, but to entrust it to someone
another, the property owner, to take over right and obligation
to adjust the input tax on the cost of new construction, or
Remodeling added by the tenant, or
the owner. Act (2000:500).
Issuing of document at the adjustment
section 15 on the transfer of capital goods as a result of
the purchaser shall take over the transferor's right and obligation
to deduction of input tax the transferor shall issue
a document in paper form or in electronic form as
contains the information shown in section 17.
If the assignor after the issuance of this document, a
change of input tax or deduction for this,
the grantor may issue a supplementary document relating to this
change. Lag (2003:1134).
section 16 of the transferor Holds a document issued under section 15
by a previous owner of a capital item and
contains information relevant to the acquirer's right and
duty to reconcile, a copy of the document be forwarded
to the acquirer. Lag (2003:1134).
section 17 A document issued under section 15 shall contain
data on
1. the input tax relating to the transferor's acquisition
of investment goods or new construction, or conversion of
real estate, tenancy or condominium,
2. the portion of the tax paid by the transferor after possible
adjustments deducted;
3. at the times have been acquisitions and deductions,
4. the document referred to in section 16,
5. the name and address of the transferor and the transferee or any
other information by which they can be identified,
6. the nature of the transaction,
7. VAT registration number to the transferor or,
When he is not registered, personal or corporate
If there is one, and otherwise a similar task, and
8. additional information that may be relevant to the assessment of
the tax liability and the purchaser's right of deduction or entitlement to
refund.
Refers to the Act of transfer of immovable property shall also task
provided of how input tax benefits between different
parts of the property. Lag (2003:1134).
Chapter 9. Option for some
real estate leases
Conditions for option
§ 1 the obligation to pay tax in accordance with Chapter 1. section 1 of the first
paragraph 1 for such taxable real estate rental or
housing grant as specified in Chapter 3. paragraph 3, second subparagraph
and third paragraphs 1 and 2 apply only to property owners,
tenants, tenant management, bankruptcy and
VAT groups that have specified output tax in a
invoice for the rental or leasing (voluntary
tax liability).
If the property, tenancy or condominium to be
covered by the voluntary liability owned or
held by a taxable person who is a member of a
VAT group referred to in 6 a kap. paragraph 1, the
VAT group voluntarily taxable if the invoice
issued by the taxable person in
VAT group that owns the property, or, in the case of
a tenancy or tenant, of the taxable
person holding the lease or mortgage law. First
the paragraph also applies if the invoice is issued in the
his name and on behalf of
the purchaser or by a third person.
Option for rental or other
grant to someone who is entitled to the reimbursement of
input tax according to 10. section 6 applies only if its
have a certificate stating that the grant is made to someone who has the appropriate
to such refund. The certificate shall be issued by the
The Ministry of Foreign Affairs.
An invoice referred to in the first subparagraph shall be issued no later than
six months from the first day of the rental period
or leasing period the invoice relates. A
property owner, a tenant, a tenant management, a
bankruptcy estate or a VAT group, shall not be deemed to have
become voluntary taxpayer referred to in the first subparagraph if the whole
the tax amount is reduced in a credit note referred to in Chapter 11.
section 10. It does, however, apply only if the credit memo is issued no later
four months from the date on which the invoice was issued.
Team (2013:954).
section 2 of the obligation to pay tax in accordance with Chapter 1. section 1 of the first
paragraph 1 for such taxable real estate rental or
housing grant as specified in Chapter 3. section 3, third subparagraph
3 apply only if the Revenue Commissioners have decided on a voluntary
tax liability after application. Such an application may be made by
a property owner, a bankruptcy estate or by such
Group principal referred to in 6 a kap. 4 section.
If the property that is subject to the voluntary
the tax liability is owned by a taxable person are included
in such a VAT group referred to in 6 a kap. paragraph 1 shall
application of group head man with the consent of the
taxable person.
What is said in the first paragraph only applies if
"there are very special reasons,
– the applicant intends to use the property for
such rental or lease referred to in Chapter 3. paragraph 3 of the other
subparagraph, and
"it is appropriate to take account of the applicant's personal
or economic conditions and circumstances of
otherwise. Team (2013:368).
The meaning of certain terms in this chapter
section 3 of The who should continue in this chapter about
property owners also applies to others who are subject to a
rental or other provision under section or is
taxable as a result of the decision in accordance with paragraph 2.
What is in this chapter about real estate
applies to buildings or parts of buildings that are or
that may be the subject of such rent or other
grant subject to liability under section 1 or 2.
Team (2013:954).
The time of the chargeable event volunteers
section 4 of the tax liability under section enters the first day of
the rental period or grant period invoice
concerns, but no earlier than the day on which the tenant or
the owner under the contract takes over the part of the
real estate rental or leasing concerns.
Liability resulting from decisions pursuant to article 2 of the
date on which the application is received by the Swedish tax agency or the latter
day as the applicant. Team (2013:954).
Option to transfer
5 § a property owner that transfers a property shall, if
He continues the letting or leasing of property
After the sale, be taxable for this activity
until the new owner takes over the property.
As of the closing of the voluntary
the tax liability on the new owner then enters the
previous owner's place in terms of rights and
obligations under this Act. Act (2000:500).
The voluntary chargeable termination
section 6 of the voluntary tax liability ceases
1. when the property owner to use the property
for any other purpose than for the taxable rentals or other
leasing, or
2. when the property can no longer be leased or otherwise
way be granted due to fire or other reason which
the property owner does not control or due to demolition.
The Revenue Commissioners may, before rental or other grant
started, decide that option as a result
of the decision under section 2 shall cease, if there is no longer
conditions for such liability.
The Revenue Commissioners shall, if a property is transferred, decide to
option for rental or other
the grant shall cease at the access of the former and the
new owner jointly apply for this handover day.
What the foregoing applies only if the option
have been decided according to paragraph 2 and the transfer takes place before
taxable rental or leasing has begun.
If a property is transferred in cases other than those referred to in the third
the paragraph ends on voluntary tax liability at
access, if the previous and the new owner prior to
date entered into a written agreement to the
voluntary liability should not be released. Team (2013:954).
Notification obligation
section 7 A transfer of a property must be reported to the
The Revenue Commissioners of both the previous and the new owner.
A property owner is required to notify the Swedish tax
such a relationship which, in accordance with paragraph 6 of the first subparagraph involves
the tax liability ceases.
The first and second paragraphs applies only if
1. option has been decided according to paragraph 2, and
2. transfer occurs, or the proportion referred to in the second
subparagraph occurs before the taxable rentals or
grant started. Team (2013:954).
Deduction of input tax
section 8 a property owner is entitled to deduct input
tax according to the provisions of Chapter 8.
Instead of correcting the input tax paid by
adjustment, the property owner to deduct if the tax liability
applicable under paragraph 1 has expired or, in the case of tax liability
as a result of a decision under section 2 If a taxable rental
or other provision has begun, within three years from
end of the calendar year in which
1. the property owner has performed or commissioned new
or conversion of property, provided that the
part of the property covered by the new construction, or
the renovation is not placed in service after actions, or
2. a previous owner has performed or commissioned new
or conversion of property.
Deduction in accordance with the second subparagraph 2 is only valid during the
prerequisite
– that the new owner does not have the right to deduct in accordance with Chapter 8. 4 §
the first subparagraph of paragraph 4,
– that the previous owner had not been voluntary taxpayer,
and
– Neither the previous nor the new owner took the part
of the property covered by the new construction, or renovation of
service after actions.
The deduction referred to in the second subparagraph 1 or 2 may be made for the
input tax relating to the construction works and that
corresponding to the taxable lease covered by
option. The deduction may not be made for the conclusion
tax deduction has been made of the discretion under section 2.
Team (2013:954).
The adjustment of deductions of input tax
§ 9 the adjustment of deductions of input tax relating to
property that is or has been the subject of taxable
rental or other provision shall be made as
provided in Chapter 8 a. and the provisions of sections 10-13. Team
(2000:500).
section 10 of the adjustment shall be made when the option expires
According to section 6. Adjustments shall, however, not be done if
1. the voluntary tax liability ceases under section 6 of the first
paragraph 2, or
2. the property owner to use the property in a
other activities that entail liability under this Act
or right to reimbursement under 10 Cape. 9, 11, 11, e
or section 12. Law (2009:1333).
section 11 of option adopted pursuant to article 2 of the
expires before any taxable rentals or other
lease come to pass should the adjustment be carried out at a single
opportunity for the remainder of the correction period. In addition,
should input tax, relating to the period between the decision
of option and its cessation, paid
to the State. On the adjustment and tax amounts are free of interest
paid. The interest rate shall correspond to the established base rate according to
65. paragraph 3 of the tax Procedure Act (2011:1244) and run from
the date of refund of input tax to the
the property owner.
When deduct under paragraph 8 of the second paragraph are calculated
correcting the time from the beginning of the financial year during
which the right to deduct. Law (2011:1253).
section 12 (a), the provisions of Chapter 8. section 12 also applies to
transfer of property covered by voluntary
liability, even if the new owner becomes taxable
only when the access referred to in paragraph 5 of the second paragraph.
If tax liability ceases in accordance with paragraph 6 of the third or fourth
the paragraph is the previous owner is obliged to adjust, if not the
new owner takes over the right and obligation to adjust according to the
8 a Cape. section 12. Team (2013:954).
section 13 of option expires due to actions
taken by a tenant or a condominium management is
both him as property owner is required to reconcile the differences.
The obligation includes the input tax that each of them
drawn by and relating to the part of the property
covered by rental or condominium. Act (2000:500).
9 a Cape. Especially for second-hand goods, works of art, collectors ' items
and antiques
Scope of application
section 1 of This chapter apply to a taxable
retail sales of second-hand goods, works of art,
collectors ' items or antiques supplied to him
in the EU of
1. anyone who is not a taxable person,
2. a taxable person who should account for VAT
under this chapter or under the corresponding provisions of the
another EU country,
3. a taxable person whose turnover is exempt
from tax under Chapter 3. section 24 or pursuant to equivalent
provisions in another EU country,
4. a taxable person who is exempted from
liability under Chapter 1. section 2 (a), or
5. a taxable person in another Member State if the
taxable person's turnover covered by the exemption
from value added tax pursuant to the provisions concerning small businesses in
articles 282 to 292 in Directive 2006/112/EC in that country and
the acquired software formed the fixed asset in the
taxable person.
This chapter does not cover sales of such
means of transport acquired under 2 (a). paragraph 3 of the first
subparagraph 1. Team (2013:368).
section 2 If a taxable dealer so requests,
The tax agency decide that the distributor shall apply this
Chapter on the sale of
1. works of art, collectors ' items and antiques
the dealer has imported himself, or
2. works of art that the reseller has acquired from
the author or his or her estate.
A decision referred to in the first subparagraph shall apply until the end of the
second year following the year during which the decision was taken.
Team (2013:368).
section 3 Notwithstanding the provisions of paragraph 1 or a decision referred to in paragraph 2,
a taxable dealer may apply the General
the provisions of this law on a turnover that would otherwise
subject to the provisions of this chapter. Team (2013:368).
The meaning of certain terms in this chapter
4 section With second-hand goods means goods that have been in use and
that is suitable for further use as-is or
after repair with the exception of
1. real estate pursuant to Chapter 1. section 11,
2. works of art, collectors ' items or antiques,
3. goods wholly or essentially consists of gold,
Silver or Platinum, if the material is unprocessed or in
mainly unprocessed, and scrap, waste or the like
contains gold, silver or Platinum, or
4. unmounted knots and natural or synthetic gemstones.
Law (2002:1004).
§ 5, With works of art of course
1. boards etc. and art prints, etc., falling within CN codes
9701 or 9702 00 00 in Council Regulation (EEC) No 2658/87 on
the tariff and statistical nomenclature and on the common
customs tariff,
2. sculptures of CN code 9703 00 00 and casts of
such sculptures, if they been cast during the author's or
his dödsbos monitoring in not more than eight copies, and
3. hand-woven tapestries of CN code 5805 00 00 and
tapestries under CN code 6304 00 00, provided
They carried out by hand after the original in a maximum
eight copies. Law (1995:700).
section 6, With collector's items of course
1. postage or revenue stamps, first-day,
for envelopes, letters and town ags postcards, or and similar
bear the stamp, provided they are canceled
or, if they are unused, not viable and is not intended as
legal tender, all falling within CN code 9704 00 00, and
2. Collections and collectibles of zoological, botanical,
mineralogical, anatomical, historical, archaeological,
palaeontological, ethnographic or Numismatic interest, everything
falling within CN code 9705 00 00. Law (1995:700).
7 § With antiques, of course goods that are more than 100 years old
and that is not a work of art or collectibles. Law (1995:700).
section 8 with a taxable dealer, of course, a
taxable person who, within the framework of their economic
business acquires or imports, second-hand goods
works of art, collectors ' items or antiques in order to sell
them further.
The first subparagraph shall also apply where the taxable person
acting in his own name on behalf of another person under
for a contract under which Commission is payable on purchase
or sale. Team (2013:368).
Taxable amount
§ 9 At such sales of second-hand goods, works of art,
collectors ' items and antiques, as referred to in paragraph 1 or 2 is
the taxable amount of the retailer's profit margin
reduced by the amount of value added tax relating to
the profit margin.
Profit margin is the difference between a product's
the selling price and the purchase price, subject to
section 11.
Have a taxable dealer himself imported
works of art, collectors ' items or antiques, as
the purchase price is considered the taxable amount on importation of
the addition of the VAT paid on importation.
Team (2013:368).
section 10 Of the purchase price for an item exceeds the sales price
for the article the difference counted against earnings arising
sales of other goods only in the case referred to in section 11.
Law (1995:700).
Taxable amount in case of simplified margin taxation
section 11 when multiple products are purchased or sold at the same time without the
individual, the price of the goods, the taxable amount is known
of the total profit margin reduced by the
value added tax relating to the profit margin, for such
goods in the reporting period in accordance with chapter 26. 10 – 16 §§
tax Procedure Act (2011:1244), subject to the
third paragraph. If different rates are applicable, shall
the taxable amount broken down by rate. Distribution
shall if necessary be determined by Division after a reasonable
basis.
If the purchase or sale of goods referred to in the first subparagraph
constitute the main part of a dealer's purchase or
sales in the reporting period, other
transactions referred to in paragraph 1 or 2 shall be included in
taxable amount referred to in the first subparagraph.
The first and second paragraphs applies in the case of motor vehicles only
If they acquired to be sold for scrapping in parts.
Law (2011:1253).
section 12 of the value of purchases of goods referred to in section 11 for a
accounting period exceeds the value of the sales of such
goods in the period, the excess amount may be added
to the value of purchases during a subsequent period, if
the taxable amount is determined in accordance with section 11 of the first or second
paragraph and the purchases relate to the same tax rate.
Law (2001:1169).
Input tax
13 § Deduction may not be made for input tax relating
to the acquisition of goods from a taxable dealer
with a turnover of goods is taxed under this chapter
or the corresponding provisions in another EU country.
When such circulation of goods that are taxed under this
Chapter receives a taxable dealer does not do
deduction of input tax relating to
1. works of art, collectors ' items or antiques
the dealer has imported himself, or
2. works of art that the author or his estate
provided him. Team (2013:368).
section 14 If a taxable dealer has chosen according to
paragraph 3 of the General provisions of this law on
sales that would otherwise have been covered by this chapter,
should the input tax relating to the acquisition or
the importation of the goods shall be deducted for the accounting period
which the goods are dealt by the dealer in the case
If
1. works of art, collectors ' items or antiques
the dealer has imported himself, or
2. works of art that the author or his estate
provided him. Team (2013:368).
Accounts
section 15 of The VAT reporting according to General
the provisions of this law and pursuant to this chapter is required
to distinguish in their accounts the transactions relating
to sales that are taxable under this chapter. Team
(1995:700).
Invoice
section 16 When this chapter apply to the taxation of a
turnover, the amount or the basis for calculating
amount not specified in the invoice. Law (1995:700).
Other provisions
section 17 To a turnover of goods in some cases be considered as a
turnover abroad is provided in Chapter 5. 3 a §.
Law (2009:1333).
section 18 of the regulations in Chapter 3. 30 a of the first subparagraph shall apply
not on sales that are taxable under this chapter.
The provisions of Chapter 5. 2 paragraph 4 and others
subparagraph shall not apply as regards turnover in another
EU Member State are taxed in accordance with rules corresponding to those who
set out in this chapter. Team (2013:1105).
§ 19 At sales to other EU countries such
means of transport referred to in Chapter 1. section 13 does not apply this
Chapter. Law (2011:283).
9 (b). Especially if some travel agencies
section 1 of this chapter shall apply to such sales of trips
a travel agency provides to travellers, if the travel agency as a
part of the turnover acquires goods and services from
other taxable persons or convey goods and
services in their own name on their behalf. What the travel agent on
This way provides a traveller shall be construed as
turnover of a single service (travel service).
With travel agency referred to also tour operator. Team (2013:368).
2 § at the circulation of a travel service is
the taxable amount of the travel agent's margin.
The margin is the difference between the remuneration of
travel service and travel agent's expenses for goods and services
provided by the travel agent by other taxable persons
people and which will benefit the traveler directly.
For the purposes of calculating the taxable amount shall be the travel agent's
compensation for the tax under this law shall not be included in
the compensation. Team (2013:368).
paragraph 3 of the Turnover of travel service does not confer a right to deduct
for the input tax relating to the acquisition of goods and
services that will directly benefit the traveler. Such
input tax gives no right to reimbursement under
10 Cape. 1 – 3 sections. Law (2009:1333).
4 § a travel service is translated within the country if the travel agent has
established his business in Sweden, or
This has a fixed establishment from which the
provision is made, subject to the other
paragraph.
If the travel agency as part of the turnover of travel service
acquired goods and services to another taxable
person provided the travel agency outside the EU, travel service
be regarded as a service referred to in Chapter 5. 19 § 4. If
the acquisitions of goods and services for which the other
taxable person provided the travel agency both in
and outside the EU, the provisions of Chapter 5. 19 § 4 only
for the part of the turnover of travel service which relates to goods
and services provided outside the EU. Team (2013:368).
§ 5 If the value added tax to be accounted for in accordance with the provisions of
This chapter, the travel agency fail to account for the
amount or basis for calculating the amount of the invoice.
If the buyer of the travel service is a taxable person
the General provisions of this law if an invoice
content of the right to a deduction or refund of the
input tax. Team (2013:368).
section 6, If the traveler is a taxable person whose activities
deductible for or refund of input
tax, get the travel agency instead apply the General
the provisions of this Act on such a turnover
covered by this chapter. Team (2013:368).
9 c. Especially if the goods in some layers
1 §/expires U: 2016-05-01/
Exempt from tax, subject to the
second subparagraph,
1. circulation and import of the goods specified in section 9, if they are
intended to be placed in a tax warehouse within the country
set out in paragraph 3,
2. supplies of services relating to such sales as
indicated in 1,
3. circulation of non-Community goods and of services carried out in
temporary storage, customs warehouse, free zone or free warehouse within the
the country during the time the goods are placed there, and
4. supplies of goods referred to in section 9 and of services, which
is done in such a tax warehouse in the country referred to in paragraph 3 under
the time the goods are placed in a tax warehouse.
Tax exemption referred to in the first subparagraph only applies during
condition that the sales or imports not intended
for final use or consumption.
What is said in the first and second subparagraphs on turnover of
goods also applies to acquisitions of goods within.
Team (2013:1105).
1 section/entry into force: 2016-05-01/
Exempt from tax, subject to the second subparagraph,
1. circulation and import of the goods specified in section 9, if they are intended to be placed in a tax warehouse in the country referred to in paragraph 3,
2. supplies of services relating to such sales as defined in 1, 3. turnover of non-Community goods and services, which are made in a facility for temporary storage, in a customs warehouse or free zone within the country during the time the goods are placed there, and
4. supplies of goods referred to in section 9 and of services, as is done in such a tax warehouse in the country referred to in paragraph 3, during the time the goods are placed in a tax warehouse.
Tax exemption referred to in the first subparagraph shall apply only provided that sales or imports are not aimed at final use or consumption.
What in the first and second paragraphs about circulation of goods also applies to acquisitions of goods within.
Law (2016:261).
2 §/expires U: 2016-05-01/
With the temporary storage, customs warehousing, free zones and free warehouses
of course, what of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community customs code
meant by these concepts. With non-unionsvara, of course, the same
as with the non-gemenskapsvara of that regulation. Law (2011:283).
2 section/entry into force: 2016-05-01/
With non-unionsvara, installation of temporary storage, customs warehousing and free zone, of course, the same as in European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union. Law (2016:261).
section 3 With tax warehouse means
1. for goods in section 9, which represents energy products as referred to in Chapter 1.
section 3 of the Act (1994:1776) on tax on energy and covered by the
procedural rules laid down in paragraph 3 of the same chapter, such
authorised tax warehouses operated by a warehousekeeper who
approved in accordance with Chapter 4. section 3 of the Act,
2. for ethyl alcohol, such authorised tax warehouses carried out
of a warehousekeeper approved under section 9 of the Act (1994:1564)
If the alcohol tax, and
3. for other products in section 9, such authorised tax warehouses that
conducted by a warehousekeeper approved under section 7.
Team (2013:1105).
section 4 of the tax shall be imposed when a product ceases to be placed on
such a manner referred to in section 1.
Arises at the time referred to in the first subparagraph shall also
liability under Chapter 1. section 5 of the import will only tax
under the first subparagraph shall be levied. Law (1995:1286).
§ 5 obligation to pay the tax referred to in paragraph 4(1)
is it causing the product ceases to be placed on
such a manner referred to in section 1. Law (1995:1286).
section 6 of the Levy shall be equal to
1. in cases where goods have not been put in the time it has been
placed in such a manner referred to in paragraph 1: the tax would
have been calculated for the imports, the circulation or the
within acquisition that excluded in section 1, with the addition of the
tax that would have been calculated for such supplies of services
excluded according to paragraph 1, or
2. in cases where goods have been put in the time it has been placed
in such a manner referred to in paragraph 1: the tax that would have
calculated for the last of these turnovers, with the addition of
the tax would have been calculated for such a turnover of
services excluded under section and performed after the
final turnover. Law (2011:283).
section 7 As warehousekeeper receives the approval of
their economic conditions and circumstances are otherwise
suitable as warehousekeeper and who as
taxable person in larger scale stores such
goods referred to in paragraph 3 3.
Warehouse holder's goods storage must take place in approved
tax warehouse. Team (2013:1105).
§ 8 Matters concerning the authorisation of warehousekeepers and of tax warehouses
examined by the tax agency on special application.
Authorisation of warehousekeepers or of tax warehouses,
revoked by the Revenue Commissioners, if the conditions for
approval is no longer there. Lag (2003:659).
section 9 of article 1, first paragraph 1 and 4, and article 3 of the mentioned goods
falling within the following CN code
(CN code) according to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
The common customs tariff,
1. Tin (CN code 8001),
2. copper (CN 7402 7403 7405, no, or 7408),
3. zinc (CN 7901),
4. nickel (CN code 7502),
5. aluminium (j-# 7601),
6. lead (CN 7801),
7. indium (CN code ex 8112 91 or ex 8112 99),
8. cereals (CN code 1001 to 1005, 1006: only untreated
rice, or 1007 to 1008),
9. oilseeds and oleaginous fruits (CN code 1201 to 1207),
coconut, Brazil nut and cashew nut (CN code 0801), other
nuts (CN code 0802) or oliver (CN code 0711 20),
10. cereals and seeds, including soy beans (CN code 1201 to
1207),
11. coffee, not roasted (CN code 0901 11 00 or 0901 12 00),
12. tea (CN code 0902);
13. cocoa beans, whole or broken, raw or roasted
(CN code 1801),
14. raw sugar (CN code 1701 11 or 1701 12,)
15. rubber, in original form or as plates, sheets or
strips (CN code 4001 or 4002),
16. wool (CN code 5101)
17. chemicals in bulk (chapters 28 and 29),
18. mineral oils, including hydrogenated vegetable and
animal oils and fats, natural gas, bio-gas, propane and
butane; also including råpetroleumoljor (CN code 2709, 2710,
2711 12 2711 11 00, 2711 19 00, 2711 21 00, 2711 13, or
2711 29 00),
19. silver (CN-# 7106),
20. Platinum; Palladium, rhodium (CN code 7110 11 00 7110 21 00,
or 7110 31 00),
21. potato (CN code 0701);
22. vegetable fats and oils and their fractions,
whether or not refined, but not chemically
modified (falling within CN codes 1507 to 1515),
23. wood (CN codes 4407 10 or 4409 10),
24. ethyl alcohol, E85 and ED95 (CN code 2207 or 3823 90
99),
25. fatty acid methyl esters (CN code 3823 90 99),
26. raw tall oil (CN code 3803 00 10), and
27. additives in motor fuel (CN code 3811 11 10, 3811 11 90,
3811 90 3811 19 00 or 00). Team (2013:1105).
10 Cape. Entitled to a refund of input tax
Refunds to foreign taxable persons
The right to a refund
1 §/expires U: 2016-01-01/a foreign taxable person has the right to request
to a refund of input tax provided
to
1. the input tax relating to the acquisition or importation
relating to turnover in activities abroad,
2. turnover, in the case it is done within the EU, is
taxable or refund right corresponding to the
referred to in section 11 or 12 in the country where it is made,
and
3. the turnover would have been taxed or would have
brought right under section 11 or 12 to a refund if
sales made in this country.
Right to restitution exists also for input tax
relating to the acquisition or importation relates to turnover
within the country for which the purchaser is liable to pay tax under
Chapter 1. 2 paragraph 2, 3, 4, 4B or 4 c
turnover is taxable or refund entitlement
under section 11 or 12. Team (2013:368).
1 section/entry into force: 01/01/2016/a foreign taxable person has the right to request
to a refund of input tax, provided that: 1. the input tax relating to the acquisition or importation relates to turnover in activities abroad, 2. turnover, in the case it is done within the EU, is liable to tax or refund right corresponding to that referred to in section 11 or 12 in the country where it is made, and 3. sales would have been taxed or would have meant right under section 11 or 12 to a refund if the turnover made in this country.
Right to restitution exists even for the input tax relating to the acquisition or importation relates to turnover within the country for which the purchaser is a taxable person as referred to in Chapter 1. 2 paragraph 2, 3, 4, 4 a, 4 b and 4 c If turnover is taxable, or will cause chargeback right pursuant to § 11 or 12. Law (2015:888).
section 2 a foreign taxable person who conveys an be
or a service for a customer's behalf has the right to
refund of input tax for the acquisition or importation
of the conveyed goods or services only in the case
the client would have had this right if the client
acquired the product or service directly.
In cases other than those referred to in paragraph 1, second subparagraph, provides detailed
tax relating to the acquisition or importation of a product is not correct
for a refund, if the item is acquired or brought into to
within the country are delivered to a purchaser.
B in Chapter 9. section 3, there are additional restrictions on the right of
refund of input tax. Team (2013:368).
section 3 right to reimbursement arises when an article has
been delivered to the person entitled to a refund or have
brought into the country or when a service has been provided the
who is entitled to a refund. In case of advance payment before
goods are delivered or the service is provided shall arise, however,
the right to a refund if the advance has been paid. Team
(1994:1798).
4 § redesignation 19 Cape. 24 § by law (2009:1333).
Refunds in the case of telecommunications, radio-
broadcasting and electronic services
4 a of The VAT reporting according to 4 a of the Act
(2011:1245) if special arrangements for VAT
telecommunications, broadcasting and
electronic services or in accordance with the corresponding provisions of the
another EU country has the right to claim a refund of the
input tax for the acquisition or importation relates
to the activities in Sweden subject to the
the provisions.
The one who recognizes the value added tax according to the provisions in
another EU country corresponds to articles 369a-369k of Directive
2006/112/EC, to grant a right to reimbursement of
input tax for the acquisition or importation relates
to the activities in Sweden subject to the
the provisions. However, this does not apply to any person who is or shall
be registered for VAT in Sweden for another
activities other than those covered by the provisions.
As provided for in paragraph 3, also applies to the
to a refund under the first or second paragraph.
Law (2014:940).
Refund in cases other than those referred to in paragraphs 1-4 (a)
Aid organizations and foreign missions
paragraph 5 of the input tax relating to goods acquired
or introduced to be kept out of the EU and be used for a
activities outside the EU will be reimbursed on application,
If the activities are carried out for the United Nations or of any of the
of its specialized agencies ' behalf.
The same applies if a nationwide relief out
such goods from the EU for use in an ancillary activity.
Law (2011:283).
section 6 of the foreign missions, consular posts in Sweden or
such international organizations, referred to in the law
(1976:661) on the privileges and immunities, in some cases, have on
application the right to repayment of input tax related
to the acquisition of
1. goods intended for improvement or equipment of a
such a building intended for the purchaser,
2. equipment or printed matter for the activities
by the customer,
3. accessories or equipment, motor vehicles, owned by
the acquirer,
4. Services on such a property for the acquirer
as well as on such goods as listed in 1-3 or on motor vehicles,
5. telecommunications services, water, electricity, sewage or
garbage collection for a property that is intended for the purchaser,
6. such fuels for the energy tax and carbon tax
under the Act (1994:1776) on tax on energy will be taken out,
7. alcohol and tobacco products;
8. services relating to rental of buildings or other
facility that is property, provided that:
the rental service is dedicated to the activities of
the acquirer, and
9. security services relating to the property or premises that are
designed for the activities of the acquirer.
Entitled to a refund in accordance with the first paragraph has a in
Sweden located offices or premises of
-The European Union,
-European Atomic Energy Community,
-The European central bank,
-The European Investment Bank, or
-a body set up by the European Union or
Atomic Energy Community and for the Protocol (No 7) on the
Privileges and immunities of the European Union apply.
Entitled to a refund in accordance with the second subparagraph only applies in
the extent of the refund does not lead to competition
distorted. Law (2011:283).
section 7/expires U: 2016-01-01/members of the diplomatic personnel of foreign
diplomatic missions in Sweden and karriärkonsuler in foreign
consulates in Sweden have, provided they are not
Swedish nationals or permanently resident in this country, on
application the right to repayment of input tax related
to the acquisition of
1. radio receivers, television sets, record players,
tape recorders, amplifiers and speakers,
2. cameras, lenses for cameras, projectors and other
equipment for video or image rendering,
3. household appliances and similar products, such as dishwashers,
refrigerators, washing machines, pressing machines, vacuum cleaner,
4. typewriters, calculating machines and equipment with similar
use,
5. furniture, lighting fixtures, soft furnishings, rugs,
pianos and grand pianos,
6. accessories or equipment for motor vehicles or to
such goods as listed in 1-5,
7. Services on such goods as listed in 1-6 or on
motor vehicles,
8. Services at a property in conjunction with the installation of such
goods specified in 3,
9. such fuels as referred to in paragraph 6 of 6, and
10. alcohol and tobacco products.
Member States ' representatives at an international organisation with
based in Sweden and the staff of such an organization has on
application the right to repayment of input tax related
to the acquisition referred to in the first subparagraph, if Sweden
has reached agreement with another State, or with a
International Organization of this. Law (1996:1320).
section 7/entry into force: 01/01/2016/members of the diplomatic personnel of foreign missions in Sweden and karriärkonsuler at foreign consulates in Sweden have, provided they are not Swedish citizens or permanent residents in this country, on application, entitled to a refund of input tax related to the acquisition of
1. equipment for home use designed for reception, recording or playback of sounds or image,
2. cameras, lenses for cameras and other equipment for video or image rendering,
3. white goods and household appliances,
4. machines and equipment with similar applications,
5. furniture, lighting fixtures, soft furnishings, carpets, pianos and grand pianos,
6. accessories or equipment, motor vehicle or to goods listed in 1 – 5,
7. Services on such goods as specified in 1 to 6 or on motor vehicles,
8. Services at a property in conjunction with the installation of such goods as specified in 3,
9. such fuels as referred to in paragraph 6 of 6, and
10. alcohol and tobacco products.
Member States ' representatives at an international organization based in Sweden and the staff of such an organization has on application the right to reimbursement of input VAT relating to the acquisition referred to in the first subparagraph, if Sweden has entered into agreement with another State or with an international organization if this. Law (2015:888).
section 8 right to reimbursement under section 7, first paragraph, 1-8
exists only in the case of acquisition for personal use
and the total remuneration according to each invoice amounts
at least 1 000 kroons.
Entitled to a refund in accordance with article 7 of the first paragraph 9 and 10
exists only in the case of acquisition for personal use
and the total remuneration according to each invoice amounts
at least 200 kroons. Law (2007:1376).
Start-up operations
§ 9 When there are special reasons, the tax office after filing
decide that the who has launched an activity shall have the right
to a refund of input tax in the business before
such sales occurred as referred to in Chapter 1. § 1 or 11
or section 12. Lag (2003:659).
section 10 is repealed by Act (1994:1798).
Certain turnover that is exempt from tax, etc.
11 §/expires U: 2016-01/01/it as in an economic activity has a turnover of goods or
services in the country are entitled to a refund of input
tax for which he is not entitled to deductions under Chapter 8. on
because the sales are exempt
According to Chapter 3. 19 paragraph 2, section 21, section 21A, section 22, section 23
2, 4 or 7, paragraph 26, section 30, section 30 section 31 e, 31A, 32 §
or under 9 c. § 1.
Right to restitution exists also for input tax
related to such supplies of goods and services
referred to in Chapter 3. section 9 except the third paragraph 2, section 10 or 23 § 1 if
1. the purchaser is a taxable person in a country
outside the EU have either the seat of his economic activity
or has a fixed establishment to which the service
provided or, if the taxable person does not have
such a seat or establishment in the country, the
taxable person has his permanent address or usually
stay there,
2. the transferee is not a taxable person and
the purchaser has his permanent address or usually resides in a country
outside the EU, or
3. sales are directly linked with goods to be
be exported to a country outside the EU.
Right to restitution exists also for input tax
for acquisitions and importations relating to turnover in
another EU country provided that
1. the turnover is taxable or causes
the refund right equivalent to that mentioned in this clause
or section 12 in the country where it is made,
2. the turnover would have been taxed or would have
brought right under this section or section 12 of the
refund of sales made in this country, and
3. the right to reimbursement shall not be exercised by an application
with the support of 1 or 2. Team (2013:368).
11 §/entry into force: 01/01/2016/whoever in any economic activity generates sales of goods or services in the country are entitled to a refund of input tax for which he is not entitled to deductions under Chapter 8.
due to the turnover is exempt under Chapter 3. 19 paragraph 2, section 21, section 21A, section 22, section 23 of the 2, 4 or 7, paragraph 26, section 30, 30 c §, §, § 30 e 31, 31A, 32, in accordance with paragraph 9 (c), or Cape. § 1.
Right to restitution exists also for the input tax relating to supplies of goods and services referred to in Chapter 3. section 9 except the third paragraph 2, section 10 or section 23 of 1 on 1. the purchaser is a taxable person in a country outside the EU have either the seat of his economic activity, or has a fixed establishment to which the service is supplied or, if the taxable person does not have such a seat or establishment in the country, the taxable person has his permanent address or usually resides there, 2. the transferee is not a taxable person and the purchaser has his permanent address or usually resides in a country outside the EU, or 3. turnover was directly connected with the goods to be exported to a country outside the European Union.
Right to restitution exists also for the input tax relating to acquisitions and importations relating to turnover in another EU country, provided that: 1. turnover is taxable or refund right equivalent to that mentioned in this section or section 12 in the country where it is made,
2. the turnover would have been taxable, or would have had the right under this section or section 12 for a refund on sales made in this country, and
3. the right to reimbursement shall not be exercised by an application under section 1 or 2. Law (2015:888).
11 a §/expires U: 2016-01-01/from such sales of new means of transport are excluded
from taxation pursuant to Chapter 3. 30 a of the existence of the right to
refund of input tax for which a deduction has not been able to
be obtained in accordance with Chapter 8. or refund could not be obtained
According to the other provisions of this chapter. This
the refund law refers to the amount of VAT paid by the seller
paid as part of the consideration for acquisition or at
import or by a unionsinternt acquisition of the means of transport.
Higher amounts than the corresponding to the tax the seller would have
become liable to pay if he had been liable to
turnover, however, cannot be refunded.
The reimbursement referred to in the first subparagraph may be granted only after the
VAT has been paid in respect of the means of transport in the
other EU country. Law (2011:283).
11 a §/entry into force: 01/01/2016/The who is a taxable person only because of temporary supplies of new means of transport according to Chapter 4.
section 2 are entitled to a refund of input tax on the turnover is exempt under Chapter 3.
30 a of. This refund law refers to the value added tax paid by the seller as part of the consideration for acquisition or during import or by a unionsinternt acquisition of the means of transport. Higher amounts than the corresponding to the tax the seller would have been required to pay if the seller had been liable to turnover cannot be refunded.
The reimbursement referred to in the first subparagraph may be granted only after the means of transport has been delivered. Law (2015:888).
11 b If goods imported to Sweden to be turned over
to another EU country, the VAT paid at the
importation shall be refunded to the importer then has
the product is then taxed as unionsinternt acquisition in another
EU country in ways that correspond to 2 a Cape. § 5. Law (2011:283).
§ 11 c at the turnover that is exempt
According to Chapter 3. 10 a § has a taxable person the right to
refund of input tax relating to
1. acquisition of investment gold where the turnover is
investment gold to the taxable person is
taxable under Chapter 3. section 10 (b),
2. the acquisition or importation of other gold than investment gold
then of the taxable person or of his
sheet converted into investment gold, or
3. acquisition of services involving a change of form,
weight or fineness of gold, including investment gold.
Team (2013:368).
11 d § at the turnover that is exempt
According to Chapter 3. 10 a § has a taxable person
produces investment gold or transforms gold of any
kind of investment gold, entitled to a refund of
input tax for the acquisition or importation of goods or
services linked to the production or
the conversion of the gold, as if the sales had been
taxable. Team (2013:368).
11 e §/expires U: 2016-01-01/Other than foreign taxable persons have the right
to a refund of input tax relating to the acquisition or
imports related to the turnover of the country for which
the purchaser is a taxable person as referred to in Chapter 1. section 2, first paragraph
4 bed, 4 d or 4 e if turnover is taxable or
causes the refund right under section 11 or 12.
Team (2013:368).
11 e section/entry into force: 01/01/2016/Other than foreign taxable persons are entitled to a refund of input tax relating to the acquisition or importation relates to turnover within the country for which the purchaser is a taxable person as referred to in Chapter 1. 2 paragraph 4 a, 4 b, 4 d or 4 e if turnover is taxable, or will cause chargeback right pursuant to § 11 or 12.
Law (2015:888).
section 11 (f) a taxable person as referred to in Chapter 1. section 2 of the fourth
subparagraph shall be treated as a foreign taxable person has
entitled to a refund of input tax relating to acquisitions
or import related to circulation in the country
the purchaser is a taxable person as referred to in Chapter 1. paragraph 2 of the first
paragraph 2, 3, 4 or 4 c. Law (2013:368).
Export
section 12 of the export turnover of goods and services has
entitled to a refund of input tax for which he lacks
the right to deduct in accordance with Chapter 8. due to turnover
takes place outside the EU. The right to reimbursement is subject to the
condition that the turnover is taxable or
the exemptions referred to in Chapter 3. 10 a §, § 19 first
paragraph 2, section 21, section 23 of 2, 3 or 4 or § 30 e.
Law (2011:283).
Common provisions for the refund
13 § right to reimbursement under 1 – 3, 4 (a), 9 and
11-12 section covers only tax such as would have been
deductible under this Act if the operations had resulted in
tax liability and, in the cases referred to in § 9, turnover had
occurred. Law (2009:1333).
13 a of/expires U: 2016-01-01/If a foreign taxable person covered by
19. 1 § carry out both transactions and not
confer the right to deduct input tax in the EU country in which the
He is established, include the right to a refund in accordance with
10 Cape. 1, 11 or 12 of the only such tax
to the transactions giving rise to a right of deduction in accordance with
application of article 173 in Council Directive 2006/112/EC of
the Member State of establishment. Team (2013:368).
13 a section/entry into force: 01/01/2016 if a taxable person covered by 19.
section 1 carries out both transactions and does not confer the right to deduct input tax in the Member State where he is established, include the right to reimbursement under 10 Cape.
1, 11 or 12 of the only such tax relating to transactions giving rise to a right of deduction in accordance with the application of article 173 in Council Directive 2006/112/EC in the Member State of establishment. Law (2015:888).
13 b/expires U: 2016-01-01/a foreign taxable person's right to
reimbursement under this chapter does not apply to amounts
labeled as value added tax on an invoice or similar
action
1. without such tax under this Act,
2. If the amount relating to the sales of goods
According to Chapter 3. 30 (a) in paragraph 1 or 2, or other
or fourth subparagraph is exempt, or
3. If the amount relates to a turnover abroad under
Chapter 5. 3 a of the first subparagraph 3. Team (2013:368).
13 b/entry into force: 01/01/2016/The subject of chapter 19. 1, 22 or 30 § are not entitled to a refund pursuant to this chapter for an amount that is designated as the value added tax on an invoice or similar document
1. without such tax under this Act,
2. If the amount relates to a supply of goods as referred to in Chapter 3. 30 a of the first or second paragraph is exempt, or
3. If the amount relates to a turnover abroad according to Chapter 5. 3 a of the first subparagraph 3. Law (2015:888).
14 § right to reimbursement pursuant to §§ 9-12 shall be supported on
as in Chapter 8. 17-19 § § provides for proof of right
to deduct input tax.
section 15 as prescribed in 2 and 6 chap.. in the case of the one that is
taxable also apply to the person entitled to
refund of input tax in accordance with §§ 9-12.
Law (2002:1004).
10 a Cape. Was repealed by law (1995:1286).
OTHER DEPARTMENT
Invoicing and accounting rules of procedure
11 kap.
Billing
Billing obligations
1 §/expires U: 2016-01-01-every taxable person shall ensure that the invoice
issued by the taxable person himself or in
his name and on his behalf by the buyer or a third
person, for supplies of goods or services to
Another taxable person or to a legal person
that is not a taxable person.
Every taxable person shall also ensure that the invoice
issued at the circulation of
-new means of transport as referred to in Chapter 3. 30 a paragraph to
a private person,
-be in accordance with Chapter 5. 2 paragraph 4 to a buyer in
Sweden, or
– construction services to a private person and of
goods traded in connection with such a provision.
Team (2013:368).
1 section/entry into force: 01/01/2016 Every taxable person shall ensure that the invoice issued by the taxable person himself or on his behalf and on behalf of the purchaser or a third person, for the supply of goods or services to another taxable person or to a legal person who is not a taxable person.
Every taxable person shall also ensure that an invoice is issued for circulation of
-new means of transport as referred to in Chapter 3. 30 (a) in paragraph 3 to a private person,
-be in accordance with Chapter 5. 2 paragraph 4 to a buyer in Sweden, or
– construction services to a private individual and of goods traded in connection with such a provision.
Law (2015:888).
section 2 of the obligation to issue an invoice does not exist for
transactions referred to in Chapter 3. 2, 4, 8, 9, 10, 11, or
11 a §, § 19, first paragraph 1, section 20, section 23 of the 2, 3, or 5, or
23 a of. Such obligation exists for
the carriage referred to in Chapter 5. § 9 the first subparagraph when
the service is considered to be traded abroad in accordance with Chapter 5. section 1 of the first
paragraph. Law (2009:1333).
section 3 of Every taxable person shall ensure that the invoice
issued by the taxable person himself or in
his name and on his behalf by the buyer or a third
person, for other payments in advance or on account than that
referred to in paragraph 2, that were made to the taxable person
for such a turnover referred to in § 1. Team (2013:368).
3 a of the Invoice relating to construction services or
goods traded in connection with such services shall be issued
by the end of the second calendar month following the
month in which the services provided or goods
been delivered.
Invoice in respect of supplies of goods that are excluded from the
tax under Chapter 3. 30 (a) § shall be issued no later than the
the fifteenth day of the month following the month during
the chargeable event according to Chapter 1. 4 a of for
the corresponding unionsinternt acquisition.
Invoice in respect of supplies of services which are the subject of
the data supply obligation under Chapter 35. 2 section 2
tax Procedure Act (2011:1244) shall be issued by the
the fifteenth day of the month following the month during
the chargeable event according to Chapter 1. 3 and 5 a § §
the corresponding turnover of the country. Law (2012:342).
section 4 of the Invoice may be issued by the buyer if there is
1. a prior agreement on this between the seller and
the buyer, and
2. a procedure for the seller's acceptance of each invoice.
Law (2012:342).
for the purposes of section 5 of this chapter shall, in respect of such a
VAT group referred to in 6 a kap. section 1, with
taxable person, of course, the person in the Group
turnover of goods or services outside of the group.
The provisions of this chapter if the seller and the buyer respectively,
identification number for VAT refers to at
transactions referred to in the first subparagraph the registration number
for VAT purposes assigned to such a group principal
referred to in 6 a kap. 4 section. Team (2013:368).
Electronic invoice
section 6 of the electronic invoice in accordance with Chapter 1. section 17 may be issued
only if the recipient agrees. Law (2012:342).
Summary invoice
paragraph 7 of the summary invoice may be issued for several special
supplies of goods or services.
If several electronic invoices transferred gathered into the same
consignee or placed at his disposal, need
common data is only entered once provided
that all information is accessible for each invoice.
When issuing summary invoice, time limits for
issuing of invoice in 3 a § shall be taken into account. Law (2012:342).
Invoice content
8 § invoices issued in accordance with paragraph 1 or 7 shall, if
subject to section 8 or 9, (a) contain the following
tasks:
1. date of issue
2. a serial number based on one or more series, which alone
identifies the invoice,
3. seller's VAT registration number in
which the goods or services were supplied,
4. the customer's VAT registration number in
which he has acquired the goods or services, if he is
taxable for the acquisition of goods or services or
It is a Union of internal sales of goods as referred to in Chapter 3.
30 (a) (b) or section 30,
5. the seller's and the buyer's name and address,
6. the quantity and nature of the goods traded or traded
scope of services and art,
7. date of sales of goods or services carried out
or completed or the date on which such deposit or a
on-account payment referred to in paragraph 3 of the paid, if such a date
can be determined and differs from the date of invoice
issuing,
8. the taxable amount of each rate or exemption,
the unit price exclusive of tax under this Act, and any
price reduction or discount if they are not included in
unit price,
9. the VAT rate applied,
10. the amount of VAT to be paid, unless a
specific arrangement is applied for which this Act excludes a
such a task,
11. when an invoice is issued by the buyer in accordance with paragraph 4, the task
self billing,
12. in the case of exemptions, a reference to the
(a)) the relevant provision in this Act,
b) the relevant provision in Council Directive 2006/112/EC,
or
c) another indication that sales are exempt from
tax liability,
13. when the buyer is obliged to pay the VAT,
the task the reverse charge mechanism,
14. for the supply of a new means of transport to another EU
country, the information in Chapter 1. 13 a section which determines that the goods must
attributable to such transport;
15. in the application of the margin scheme in Chapter 9 (b),
task VAT margin scheme for travel agents,
16. in the application of the margin scheme in 9 (a) chapter, the
the following information is relevant:
a) VAT margin scheme for second-hand goods,
b) VAT margin scheme for works of art, or
c) VAT margin scheme for collectibles and
antiques. Law (2012:342).
8 a of the information referred to in paragraph 8 of the 8, 9 and 10 may be omitted in
the invoice if the buyer is liable to pay value added tax.
The invoice should instead indicate
the taxable amount for the goods or services with
reference to the information referred to in section 8, 6.
Law (2012:342).
§ 9 the provisions of section 8, if the invoices into the content may be waived
and a simplified invoice is issued, if the
1. the total sum of the invoice does not exceed 4 000 SEK
including value added tax,
2. the practice within the sector of activity concerned,
administrative practices or the technical conditions for
the issuance of the invoice makes it difficult to comply with all the requirements
as specified in section 8, or
3. the invoice is treated as a credit memo to an invoice
According to section 10, third paragraph.
The first subparagraph shall not apply to transactions referred to in Chapter 3.
30 a section or Chapter 5. 2 paragraph 4. It does not apply
Heller
1.
a) the turnover of the good or service is a foreign
taxable person, or such a taxable person
as referred to in Chapter 1. section 2, fourth paragraph, shall be treated as a
foreign taxable person, and
(b)) the purchaser is liable to pay value added tax, or
2. the first paragraph of section 13 is applicable.
A simplified invoice shall always contain the following
tasks:
1. date of issue
2. identification of the seller,
3. identification of the type of goods delivered or
services rendered,
4. the tax payable or the information
possible to calculate this, and
5. If the invoice is such a credit note referred to in the first
paragraph 3, a specific and unambiguous reference to the
original invoice and the data from these changes.
Law (2014:1492).
Credit memo
section 10 if the seller leaves such price reduction referred to
in Chapter 7, section 6, first paragraph 1 or 3 and conditions in 7
Cape. section 6, second subparagraph, he shall issue a
Act or a notice of modification of the original
invoice and with a specific and unambiguous reference to the
original invoice (credit memo). This also applies to
such a reduction of the price as referred to in Chapter 7. section 6 of the first
paragraph 2 If the reduction is not apparent from the previously established
invoice.
Even in the case of customer credit other than those referred to in
the first paragraph, the seller shall issue a credit note.
Any document or notice with the change in the
original invoice and with a specific and unambiguous
reference to the original invoice should be treated as
an invoice. Law (2012:342).
Currency
11 § regardless of the currency in which the amount of an invoice is specified,
VAT amount is specified also in Swedish kronor on this
to be paid to the State in accordance with Chapter 1. § 1. If it is to be
ensure that an invoice is issued has its accounting in euros
However, the amount of VAT should be instead listed also in euro.
If the amount of VAT for the purposes of applying the first subparagraph,
must be specified after the conversion, the conversion shall be made on the way
arising out of Chapter 7. 7 a and 7 b sections. Law (2012:342).
Scope of application
section 12 the provisions of this chapter shall apply to
supplies of goods or services within the country in accordance with
Chapter 5. and 9 (b). paragraph 4, first subparagraph.
The first paragraph does not apply if
1. delivery of the goods or provision of the service
made from another Member State by a taxable person
not established in Sweden or whose permanent
establishment here is not involved in the sales, and
2. the buyer is obliged to pay the VAT.
Notwithstanding the second subparagraph the first subparagraph of
where an invoice is issued by the buyer. Team (2013:368).
section 13 the provisions shall also apply to supplies of
goods or services as referred to in title V of Council directive
2006/112/EC shall be deemed to have been made in another Member State, if
1. the seller
(a)) has the seat of his economic activity in Sweden and
delivery of the goods or the supply of the service does not
is made from a fixed establishment in another country,
(b)) has a permanent establishment in Sweden from which
delivery of the goods or provision of the service is done,
or
c) either in Sweden or abroad, has a place of business or fixed
establishment but has his permanent address or usually resides
Here,
2. the seller is not established in the EU country where turnover
deemed to have been made or whose permanent establishment in this
country is not involved in the sales, and
3. the purchaser is liable to pay value added tax.
The first subparagraph shall not apply in cases where an invoice is issued by
the buyer. Law (2012:342).
section 14 of the provisions shall also apply to supplies of
goods or services that constitute exports by 1.
section 10, if the seller
1. has the seat of his economic activity in Sweden and
delivery of the goods or the supply of the service does not
is made from a fixed establishment in another country,
2. have a permanent establishment in Sweden from which
delivery of the goods or provision of the service is done,
or
3. either in Sweden or abroad, has a place of business or fixed
establishment but has his permanent address or usually resides
here. Law (2012:342).
11 a Cape. Preservation of invoices etc.
§ 1 the person shall ensure that an invoice is issued is also
required to ensure that a copy of the invoice, will be retained.
The obligation to ensure that a copy of the invoice
preservation also applies to invoices as a taxable person
received.
In the accounting Act (1999:1078) provides for
archiving of accounting information for natural and legal
people who are posting required.
If you are not posting required but that are covered by the
the obligation to preserve the invoices referred to in the first subparagraph,
to apply the provisions on forms of preservation of invoices in
Chapter 7. section 1 and section 6 of the accounting law and the location for the conservation
of invoices in Chapter 7. 2-4 of the accounting Act. Team (2013:368).
2 § the shall ensure that a copy of the invoice
It shall also be preserved from the time of issue of the invoice
and during the whole storage period to ensure the authenticity of the
and integrity, and that the information in the invoice is
readable.
With the authenticity of the referred to the securing of the vendor,
provider or issuer of the invoice. With
integrity means that the content required in
the invoice has not been changed. Law (2012:342).
section 3, When a competent authority in another Member State under the
the storage time requesting it to ensure that a
copy of the invoice retained permit authority immediate
electronic access to a invoice that is maintained on an electronic
path, if the request is made for control purposes and VAT
that is attributable to the turnover in the invoice shall be paid in
This European country. For such a request is for corresponding
restrictions as referred to in chapter 47. section 2 of the tax procedure law
(2011:1244).
With preservation of invoices by electronic means "means that the data
preserved with the use of electronic equipment for
the processing (including digital compression) and with
the use of wires, radio transmission, optical technologies or other
electromagnetic means. Law (2012:342).
12 Cape. Determining authority, etc.
paragraph 1 of Decision under this Act will be notified by the tax agency.
Lag (2003:659).
1 (a) repealed by laws (2003:659).
2 repealed by law (2003:659).
3 repealed by Act (1997:502).
4 repealed by law (2003:1131).
Chapter 13. Accounting of output and input tax
General provision
section 1 in chapter 26. tax Procedure Act (2011:1244), in the law
(2011:1245) if special arrangements for VAT
telecommunications, broadcasting and
electronic services as well as in the Act (2000:46) about
conversion procedure on taxation for companies that have
their accounting in euros, accommodation is provided for
accounting for value added tax. Additional provisions for
accounts, see the following in the 6-28 (a) sections.
Law (2014:940).
1 (a) repealed by Act (1997:502).
2 repealed by Act (1997:502).
3 repealed by Act (1997:502).
4 repealed by Act (1997:502).
section 5 was repealed by Act (1997:502).
Accounting of output tax
6 §/expires U: 2016-05-01/
Subject to sections 7 to 15, the output tax
recorded in the accounting period in which the
1. According to Chapter 1. 2 paragraph 1 turns over a
goods or services in accordance with generally accepted accounting principles have posted
or should have posted the turnover,
2. According to Chapter 1. 2 paragraph 2 – 4 e's
taxpayer for the purchase of goods or services according to
GAAP have posted or should have posted
the acquisition,
3. as indicated in 1 or 2 have received or provided
prepayment or payment on account, or
4. The customs service or, in cases as referred to in Chapter 1. paragraph 2 of the first
paragraph 6 (c) or (e), the second EU country's customs authority has
on behalf of the customs tariff, set out receipt or equivalent documents
in accordance with article 221 of Council Regulation (EEC) no
2913/92 of 12 October 1992 establishing the Community customs code
for the community, for the importation of goods. Law (2014:50).
6 §/entry into force: 2016-05-01/
Subject to sections 7 to 15, the output tax is recorded for the accounting period in which the
1. According to Chapter 1. 2 paragraph 1 has annual sales of a product or service in accordance with generally accepted accounting principles have posted or should have posted the turnover,
2. According to Chapter 1. 2 paragraph 2 – 4 e is taxable for the acquisition of goods or services in accordance with generally accepted accounting principles have posted or should have posted the acquisition,
3. as indicated in 1 or 2 have received or made the advance or on-account payment, or
4. The Customs and Excise Department has exhibited a customs tariff bill or receipt, for an import of goods. Law (2016:261).
section 7 if the taxable person is not obliged under accountancy
the accounting Act (1999:1078), the outgoing tax
recorded in the accounting period in which the
the tax liability has expired. Law (1999:1103).
§ 8 the output tax, is recognized for the
the accounting period for which the payment is received in cash
or otherwise will benefit the taxpayer, if
the value of the taxpayer's total annual turnover here
the country normally amounts to no more than 3 million.
The output tax for all receivables that are unpaid
at the end of the tax year should, however, always recognised for the
accounting period in which the tax year expires.
The first subparagraph shall not apply to undertakings governed by the law
(1995:1559) on the annual accounts for credit institutions and
securities firms or Act (1995:1560) annual
insurance companies. Also not apply the first subparagraph
financial holding companies shall draw up consolidated accounts
According to any of the mentioned laws.
First-third paragraphs also apply to anyone who is
taxable under ch. 1 2 paragraph 2-4 e.
Law (2012:755).
8 a of a taxable person who applies the General provisions
in paragraph 6 concerning the accounting of output tax may not pass
to apply the provisions of section 8 without first requesting a
This Swedish tax agency. Such an application may be granted only if the
There are special reasons. Law (2006:905).
8 b of the output tax that relates to the acquisition within
shall be provided for the period during which the invoice
has been issued. The outgoing tax is, however, reported last
for the reporting period that includes the 15th day of
the month following the month during which
the tax liability for the acquisition has begun in accordance with Chapter 1.
4 a of.
Circulation of goods exempted from tax under 3
Cape. 30 (a) § shall be provided for the period during
the invoice has been issued. Turnover, however, reported
last for the accounting period in which the invoice was last
issued under Chapter 11. paragraph 3 (a).
Law (2012:342).
8 c § Sales of services covered by the
the data supply obligation under Chapter 35. 2 section 2
tax Procedure Act (2011:1244) should be reported to the
accounting period in which the tax liability for
the corresponding turnover of the country shall arise in accordance with Chapter 1. 3
and 5 a § §. Law (2011:1253).
section 9 If the output tax for receivables relates to goods that the
taxpayer has sold subject to readmission right under
Lagen (1978:599) hire purchase between traders and others,
seller shall always disclose the output tax for the
accounting period in which the invoice in accordance with generally accepted accounting principles have
issued or should have issued. Law (2007:1376).
section 10 If a taxable person who has been declared bankrupt not too
a previous accounting period have been required to report
the output tax relating to sales, acquisitions
or imports for which liability has expired before the
the bankruptcy order, he shall report the tax on the
accounting period in which the bankruptcy decision.
If the output tax is changed after the bankruptcy decision to
as a result of price reduction, withdrawal of a product or
customer loss apply §§ 24 and 25. Law (2014:50).
section 11 if a taxpayer has transferred its business or a
part of it to someone else, he should account for output tax,
relating to sales, acquisition or importation for
the tax liability has expired prior to the takeover, for the
accounting period during which the takeover took place, if
He has not been required to account for tax on a
previous accounting period.
If the output tax is changed after the takeover as a result
of price reduction, withdrawal of a product or
customer loss, sections 24 and 25 shall apply. Law (2014:50).
section 12 at the outlet of a service that has been provided under a
time stretching over more than one accounting period shall
to each accounting period attributable to the portion of the service as
has been provided during the period, unless the
13 or section 14.
section 13 Of the building movement as referred to in
the income tax Act (1999:1229) through the outlet consumes a
service for the most part relate to new or refurbishment
a custom property or an apartment that he holds with
tenancy or condominium, he shall disclose such closing
tax relating to the last of the
accounting period in which the property, apartment or
the part of the property or apartment as the Jack intend has
have been put into use. Law (2007:1376).
section 14 On turnover of construction services or by
goods traded in connection with such services, the
closing the tax on the turnover accounted for the
accounting period in which the invoice was issued. If the
performing construction services has received payment in
advance or on account without invoice, accounting for
the accounting period for which the payment has been
received. Report should, however, be made for the
the accounting period of the second calendar month following
the month in which the services were provided or
the goods are delivered.
The first subparagraph shall not apply if the tax with the application of 10
or section 11 shall be accounted for in the past or if recognition is
According to section 8. Law (2007:1376).
section 15 if he takes out a service by under 2
Cape. 5 § self use or let anyone else use a
passenger car or a motorcycle, the accounts of the
outgoing tax for Jack delayed to its accounting,
be provided for the last accounting period during the calendar year
then the car or motorcycle is used. Act (1994:1798).
15 a of If the output tax amount under Chapter 11. section 11 of the
the first paragraph is specified in multiple currencies in an invoice, it shall
taxpayer in accounting for the tax shall be deleted from the
tax amount specified in Swedish kronor, or about their own
the accounts are in euros, the tax amount specified in euros.
In 15 and 17 of the Act (2000:46) if the conversion procedure at
taxation for companies that have their accounts in euro, etc.
There are rules on conversion from euro to Swedish krona.
These rules should also be applied by a foreign
a taxable person who has their accounting in euros.
Team (2013:368).
Accounting of input tax
16 § subject to sections 17 to 23 or by 9 a. section 14,
should input tax deducted for the accounting period
during which
1. any person who acquires goods or services or for a
be to the country in accordance with generally accepted accounting principles have posted or
should have posted the acquisition, or
2. any person who acquires goods or services were provided
prepayment or payment on account. Law (2014:50).
section 17, if the taxpayer is not posting guilty according to
the accounting Act (1999:1078), the input tax
recorded in the accounting period during which the goods have
delivered to the taxable person or service has
supplied to him. Law (1999:1103).
section 18 If a taxable account for output tax pursuant to section 8,
should input tax deducted for the
accounting period in which the tax year expires or
during which the payment has been made. Law (2006:905).
18 a of the input tax relating to the circulation of
the purchaser is a taxable person as referred to in Chapter 1. paragraph 2 of the first
paragraph 2-4 (e), where the outgoing tax is accounted for under the
section 8, for the accounting period for which the outgoing
tax will be reported in accordance with section 8. Law (2012:755).
18 b of the input tax relating to the acquisition within
to be deducted for the accounting period for which the outgoing
tax must be accounted for in accordance with paragraph 8 (b). Law (2011:283).
19 § whether a product has been acquired by credit purchase subject
from the seller if the withdrawal right pursuant to lagen (1978:599) if
hire purchase between traders and others, get the input
the tax is always deducted for the accounting period in which the
an invoice is received. Lag (2003:1134).
section 20 on the acquisition of such goods and services as referred to in paragraph 14 of the
gets the input tax deducted when accounts shall be made in accordance with
the first paragraph in the section.
The first subparagraph shall not apply if the settlement
According to section 8. Law (2007:1376).
21 § if the taxpayer has been declared bankrupt, he shall
last for the accounting period when the bankruptcy decision
It was announced to deduct input tax relating to
the acquisition, importation or prepayment or payment on account during
the time before he was declared bankrupt. Act (1994:1798).
section 22 By an acquisition of a right to harvest forest shall, in the
cases referred to in Chapter 1. section 4, deduction of input tax to be done
for the accounting period in which the payment is made.
section 23 of the input tax relating to imports to be deducted
for the accounting period in which the output tax for
imports the deduction relates must be reported.
If the output tax referred to in the first subparagraph shall not be
are reported to the Swedish tax agency, the input tax referred to in
the first subparagraph shall be deducted for the accounting period
the customs service has exhibited Customs Bill or customs receipt
for an import of goods. Law (2014:50).
23 a of the Of the amount as set out in Chapter 11. section 11, first subparagraph
specified in multiple currencies in an invoice, in accounting for
input tax the tax amount shall be used as specified in
Swedish Crowns or, if the private accounts are in euros, the
tax amount specified in euros. If the tax amount is not
specified in Swedish kronor, or about their own accounts is in
the euro, in euro, to the amount of tax be used as specified in the
currency in which the invoice is made out.
If the tax amount must be converted into Swedish kronor to
the recalculation shall be made as follows from Chapter 7. 7 (a) and
7 (b) sections.
The second paragraph also applies in cases where the tax amount in the invoice
only specified in a foreign currency. Law (2012:342).
Modification of previously reported output or input tax
section 24 if the output tax has been accounted for and
the taxable amount of the tax payable thereafter on
because of the price reduction, withdrawal of a product or
bad debt under Chapter 7. section 6, the taxpayer is in the
regime for his reporting of the output tax drag
by an amount equal to the portion of the previously recognized
tax that is attributable to the decrease. If a customer loss
have prompted such a deduction and payment then
profits, the amount deducted accordingly
recognized again.
If a price reduction made, be withdrawn or
customer loss occurred after someone has assumed a
business or part thereof from the person who reported the closing
the tax, however, is the övertagaren who get to do it in the first
paragraph specified deduction.
section 25 of the Amendment under section 24 shall, unless otherwise provided in
second or third subparagraph, be made for the accounting period
during which the reduction of the price, the withdrawal of the product
or customer loss under generally accepted accounting principles have been posted
or should have been posted.
If the person who has recognized the outgoing tax goes to
bankruptcy before a price reduction made a be
withdrawn or a bad debt arose, however, will change
made for the accounting period in which the bankruptcy decision
announced.
If tax has been accounted for under 4 a of the Act (2011:1245) if
Special arrangements for VAT
telecommunications, broadcasting and
electronic services, should the change be made to the
initial accounting period. The same applies if the tax
have been recorded in provisions in another EU country
corresponds to article 358a-369 or articles 369a-369k in
Directive 2006/112/EC.
Deduction of the price reduction will be based on such a
credit memo referred to in Chapter 11. section 10. Law (2014:940).
25 a of the taxpayer, in the regime of his
accounting of output tax deduct an amount corresponding
output tax that has been recognized in a declaration, if the
reported tax case such acquisitions within
referred to in chapter II (a). 6 § and the taxpayer because of
the acquisition is chargeable to VAT in another EU country.
Law (2011:283).
section 26 Of the taxpayer, since he received the deduction of input
tax, has received such a credit note referred to in Chapter 11.
section 10 regarding this tax, he shall in the arrangements relating to the
his accounting of input tax return deducted
tax by the amount corresponding to the part of the former
carrying the treasure which has been attributable to the reduction of
the price.
In the event that a credit memo refers to an amendment under section 28 of the
incorrectly charged VAT to all the incorrect
the tax amount shall be returned pursuant to the first subparagraph, if not
already happened.
If the taxpayer has transferred their activities or part of
This after he made the deduction of input tax,
by way of derogation from the first subparagraph if the reversal of the tax
apply the benefit from the price reduction
causing the reversal. Law (2007:1376).
Report of incorrectly charged VAT
section 27 of an amount referred to in Chapter 1. paragraph 2 (e) shall be set out in the
regime that applies to the taxpayer's accounting for
output tax. If the amount is not matched by any
underlying the delivery of goods or the provision of
service, it is reported for the period during which the invoice
or document was issued. Law (2011:1253).
section 28 of the amounts referred to in section 27 is reported, the amount
be changed if such a credit note referred to in Chapter 11. 10 §
is issued. Change should be made for the period during which the
credit memo is issued. If the amount has been accounted
4 a of the Act (2011:1245) if special arrangements for
VAT on telecommunications services, radio and
television broadcasting and electronic services, shall be the change
be made of the original declaration period. The same
true if the amount reported under provisions in a
other EU country corresponds to article 358a-369 or articles
369a-369k of Directive 2006/112/EC.
If there are special reasons, the requirement on credit memo according to
first subparagraph remitted by the Revenue Commissioners. Law (2014:940).
The recognition of such a modification as referred to in Chapter 8.
28 a of 16 input tax deduction in the cases referred to in the 8 (a)
Cape. 1-12 and 14 sections and Chapter 9. 10-13 sections shall be adjusted for the
first accounting period following the fiscal year in which the
use modified or transfer occurred. In the event of transfers of
a property shall be the average discount for the transferor
other accounting period subsequent to that of the transfer occurred, if
not VAT accounting period is the fiscal year.
When a previously executed deduction shall be reduced be reduced the
by tax is returned in accordance with the provisions of 13
Cape. section 26. When the taxpayer is eligible for additional
deduction of input tax deduction is reduced by the reported
input tax for the accounting period is increased.
If the taxable person is declared bankrupt, the deduction is to be adjusted for
the accounting period in which the bankruptcy decision.
If the estate later shall take over right and obligation
According to the 8 (a). section 13, must also change the amount of the adjustment
be made in the bankrupt's accounts of the
accounting period in which the bankruptcy decision. The
changes due to the modification that the estate shall be done by
the takeover, to be made in accounting for the bankrupt estate
accounting periods referred to in the first and second subparagraphs. Team
(2000:500).
28 (b) repealed by law (2013:954).
section 29 is repealed by Act (1997:502).
section 30 is repealed by Act (1997:502).
Chapter 14. Repealed by Act (1997:502).
15. Repealed by Act (1997:502).
16. Repealed by Act (1997:502).
Chapter 17. Repealed by Act (1997:502).
Chapter 18. Repealed by Act (1997:502).
19. Refund of tax
/Rubriken expires U: 2016-01-01/repayment to foreign entrepreneurs
/Rubriken expires U: 2016-01-01/refund to certain foreign taxable persons
established in other EU countries
/Rubriken entry into force: 01/01/2016/refund to certain taxable persons who are established in other EU countries
/Rubriken entry into force: 01/01/2016/application
1 §/expires U: 2016-01-01/a foreign taxable person who is established in a
other EU country and have not turned over any goods or services
in Sweden during the period of reimbursement referred to in paragraph 6 and
who wants to get a refund of input tax in accordance with Chapter 10. 1,
2, 3, 11 or 12 § should apply to the Swedish tax agency.
Applications must be made through the electronic portal established
for this purpose in the Member State where the taxable
they are established.
Notwithstanding the provisions of the first subparagraph if turnover
in Sweden, the taxable person during
the refund period within the country have translated
1. transport services or support services to those who are
exempt under Chapter 3. paragraph 21, first paragraph
4, paragraph 30 (a), 30, 31, 31 (a) or section 32 or 9 c
Cape. section 1,
2. goods or services the buyer is liable to
According to Chapter 1. 2 paragraph 2, 3, 4, 4B or 4 c,
or
3. telecommunications, broadcasting and
electronic services where the value added tax for
the provision of these services accounted for using
provisions in another country of the European Union corresponding to the specific
the order of articles 369a-369k of Directive 2006/112/EC.
A foreign taxable person who is established in a
other EU countries, and which are or will be registered under 7
Cape. paragraph 1(1), 3, 4, 5 or 6 tax procedure law
(2011:1244), should apply for such reimbursement as referred to
in the first subparagraph in accordance with the provisions laid down in paragraphs 34 to 36.
Law (2014:940).
1 section/entry into force: 01/01/2016/a taxable person established in another Member State and who wish to obtain a refund of input tax in accordance with Chapter 10. 1, 2, 3, 11 or 12 § should apply to the tax office, where the latter during the repayment period referred to in section 6,
1. neither had the seat of his economic activity in Sweden or a fixed establishment from which business transactions are carried out, or, if a seat or fixed establishment exists, his permanent address or usually has not been lived in Sweden, and
2. do not have traded goods or services within the country.
Notwithstanding the provisions of the first subparagraph if the turnover in Sweden receives the taxable person during the refund period within the country have translated
1. transport services or support services to those who are exempt under Chapter 3. 21 paragraph 4, paragraph 30 (c), 30, 31, 32 or 31 a section or Chapter 9 c. section 1,
2. goods or services the buyer is taxable under ch. 1 2 paragraph 2, 3, 4, 4B or 4 c, or
3. telecommunications, broadcasting and electronic services where the value added tax for the supply of these services reported under provisions in another EU country is the equivalent of the special scheme provided for in articles 369a-369k of Directive 2006/112/EC.
An application referred to in the first subparagraph shall be made through the electronic portal set up for this purpose in the Member State where the taxable person is established. If the taxable person is or will be registered
According to Chapter 7. paragraph 1(1), 3, 4, 5 or 6 tax Procedure Act (2011:1244), the application shall be made in accordance with the provisions of sections 34 and 35.
Law (2015:888).
section 2 of an application for refund shall contain
1. the necessary identification data,
2. a description of the applicant's business activity for which
the goods and services acquired,
3. the refund period to which it relates,
4. a declaration by the applicant that the latter during
the refund period in the country has not turned over any other
goods or services other than those referred to in paragraph 1, second subparagraph,
and
5. for each invoice or import document stating
a) taxable amount and VAT amount,
(b)) the input tax for the right to reimbursement
under 10 Cape. 1-3, 11, 12 and 13-13 (b) § § expressed as
Swedish kronor, and
(c)) the deductible proportion calculated in accordance with
application of article 173 in Council Directive 2006/112/EC of
The EU country in which the applicant is established, if the applicant performs
transactions and not
deduction of input tax. The deductible proportion to be
expressed as a percentage.
In the application, the nature of the goods or services acquired for the
each invoice or import document described by codes.
The Government or the authority, as the Government determines
Announces rules on the identification and codes
referred to in the first and second subparagraphs. The same applies to the
languages that may be used by the applicant in a refund application
or when the information is submitted in accordance with paragraphs 10 and 11. Law (2011:283).
§ 3 an application for refund shall be
1. purchase of goods or services
a) invoiced during the refund period, if
accountability of tax entered before or at the
the timing of the sales, or
(b)) for which accountability occurred during
the refund period, if the purchases are invoiced before
accountability has entered, or
2. imports of goods during the refund period.
In addition to the transactions referred to in the first subparagraph,
the application also relate to invoices or import documents not
the scope of a previous application concerning transactions
carried out during the calendar year in question. Law (2009:1333).
section 4 applicant must electronically submit further
data for each of the codes as follows from paragraph 2 of the
and is used to describe, to designate the kind,
to the extent such information is needed because of
1. restrictions on the right of deduction in accordance with Chapter 8. 9, 10, 15
or section 16, or
2. the provisions of the Act (2000:142) concerning agreements with Denmark
on value added tax for the fixed road link across the sound.
Law (2009:1333).
§ 5 the applicant shall submit a statement of their
business with the help of the harmonised codes
established in accordance with article 34a. 3, second subparagraph, of
Council Regulation (EC) No 1798/2003 of 7 October 2003
administrative cooperation on VAT and on
repeal of Regulation (EEC) No 218/92. Law (2009:1333).
section 6, an application for refund shall be for a period of at least
three consecutive calendar months during a calendar year
and not more than one calendar year. An application relating to the time to
the end of a calendar year may cover less than three
months. Law (2009:1333).
section 7 where an application for the refund is for a
the repayment period is not the calendar year but is at least
three calendar months, the amount applied for should be at least 4 000
SEK.
Refer to the application period of a calendar year or the remainder of the
the amount applied for, it should be at least 500 pounds.
Law (2009:1333).
section 8/expires U: 2016-01-01/an application for refund shall, by 30 september
calendar year following the refund period have been received by the
the competent authority of the EU country in which the foreign
taxable person is established.
An application shall be deemed to have been filed with the competent authority
only if the applicant has provided all the information as follows
of 2, 4 and 5 sections. Team (2013:368).
section 8/entry into force: 01/01/2016 A application for refund no later than 30 september of the calendar year following the refund period have been submitted to the competent authority of the Member State where the taxable person is established.
An application shall be deemed to have been filed with the competent authority only if the applicant has provided all the information resulting from the 2, 4 and 5 sections. Law (2015:888).
The tax agency's obligation to inform and the right to request
information, etc.
§ 9 the Revenue Commissioners shall, without delay, by electronic means and
inform the applicant of the date on which an application for
the repayment came in to the Office. Law (2009:1333).
section 10 If the Swedish tax authority considers that it does not have all the information
needed to take decisions in respect of all or part of a
application for refund, the work within the period specified
in paragraph 13 of the electronically request additional information from
1. the applicant,
2. the competent authority of the Member State in which the applicant is
established, or
3. someone else.
If the Swedish tax authority requests additional information from anyone other than
the applicant or the competent authority, shall be made on
electronically only if the recipient has access to such
funds. Law (2011:283).
section 11 of the tax office, as indicated in paragraph 10 of the request
the original or a copy of the relevant invoice or
the import document, if the piece entertains a reasonable doubt about
the validity or correctness of a claim.
Law (2009:1333).
section 12 of the tasks that the tax agency has requested under 10 or
section 11 shall come in to the Office within one month from the date
receiver received the request. Law (2009:1333).
Last date for the tax agency's decision
paragraph 13 of the tax Board shall notify the applicant of its decision in respect of
an application for refund no later than four months from the date
It came into effect.
If the tax agency does not notify the applicant within the
time limit referred to in the first subparagraph, the application shall be deemed to have
refused. Law (2009:1333).
section 14 If the tax office requests additional information under section 10,
the decision concerning an application for a refund are notified
the applicant within two months from the date
1. the data came in to the Office, or
2. the time limit referred to in section 12 has expired, if the request is not
has been answered.
The tax agency has, however, always six months to final
determine the matter, counting from the day on which the application came in to
the work.
If the tax agency has requested supplementary additional
data, a final decision on the application will be notified
the applicant within eight months from the date it came into
the work.
If the tax agency does not notify the applicant within the
period resulting from the first to third subparagraphs, shall
the application shall be deemed to have been rejected. Law (2009:1333).
Correction and recovery of the repaid amount, etc.
section 15 the applicant shall fix the amount applied for or that
have already been repaid, if the proportion of the
input tax has been adjusted in accordance with the application of
Article 175 of Council Directive 2006/112/EC in the EU country in which the
applicant is established, after an application for
refund was filed.
The correction shall be made not later than during the calendar year after the
the relevant refund period
1. in an application for a refund, or
2. by submission of a specific notification by the
electronic portal set up by the Member State where the applicant
is established, if the applicant does not submit any
the refund application during that calendar year. Law (2011:283).
section 16 If an amount has been fixed under section 15, the
The tax agency
1. decide to increase or decrease the amount to
shall be refunded in accordance with a decision concerning an application for
refund, or
2. in cases other than 1, decide
a) to repay the amount to the applicant to claim,
or
(b)) that the applicant should pay back what was paid for
much.
A decision as referred to in the first subparagraph 2 (b) shall be enforced even if
It has not become final. Law (2009:1333).
section 17 if a refund has been obtained in a fraudulent
or otherwise improper, the tax office may decide to
the applicant shall pay back what he has given too much.
The applicant shall pay the amount within 30 days from the day
the work, announced its decision to the applicant.
An amount the applicant must repay unpaid
tax penalties may count against input tax which he has
entitled to recover on the basis of a different application than the
that led to the erroneous refunds.
A decision as referred to in the first or second subparagraph, may be executed
Although it has not become final. Law (2009:1333).
section 18 measures to recover a falsely obtained
refund amount must not be taken later than five years after the
end of the calendar year in which the amount is paid.
Law (2009:1333).
The dates for payment and when interest begins to be paid and
the place of payment
Article 19 If the tax agency approves an application for refund, should
the work, pay the amount awarded to the applicant or the
that the applicant indicates within 10 working days from the date on which
1. in paragraph 13 of the expired, or
2. the time limits in paragraph 14 of the expiring, if additional information
or complementary additional information has been requested by the
the work.
The amount will be paid in
1. Sweden, or
2. any other EU country, if the applicant so requests.
For payment in another EU country, the tax agency to pull out of the
Bank charges levied for transfer there from the amount
to be paid out. Law (2011:283).
section 20 of the applicant should tillgodoföras interest on the granted
amount, if payment is made after the last time
as indicated in paragraph 19.
If the tax agency has requested additional information or
additional additional information, first subparagraph
only apply if the applicant has entered into the work with
information in accordance with section 12. Law (2009:1333).
paragraph 21 of the interest shall be calculated from the day following the in section 19 of
first paragraph specified last date of payment to the
day the payment is actually made.
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).
Law (2011:1253).
Refunds to foreign taxable persons
not established in any EU country
Application
section 22/expires U: 2016-01-01/a foreign taxable person not established
in any EU country and who want to get a refund of input
tax according to 10. 1-3 paragraphs shall apply to the
The Swedish tax agency.
A foreign taxable person not established in the
any EU Member State and who is or will be registered under
Chapter 7. Article 1, first paragraph 3, 4 or 5 tax procedure law
(2011:1244) should apply for such reimbursement as referred to
in the first subparagraph in accordance with the provisions of the
34 – 36 sections. Team (2013:368).
section 22/entry into force: 01/01/2016/a foreign taxable person not established in any EU Member State and who wish to obtain a refund of input tax in accordance with Chapter 10. 1-3 paragraphs shall apply to the Swedish tax agency.
A foreign taxable person not established in any EU Member State and who is or will be registered under Chapter 7. Article 1, first paragraph 3, 4 or 5 tax Procedure Act (2011:1244) should apply for such reimbursement referred to in the first subparagraph in accordance with the provisions of sections 34 and 35. Law (2015:888).
section 23 an application for refund under section 22 shall relate to one
period of at least three consecutive calendar months
during a calendar year and not more than one calendar year. An application that
relating to the time to the end of a calendar year may include
less than three months. Law (2009:1333).
section 24 If an application under section 22 refers to a repayment period
that is not a calendar year but is at least three calendar months,
the amount applied for should be at least 4 000 SEK.
Refer to the application period of a calendar year or the remainder of the
the amount applied for, it should be at least 500 pounds.
Law (2009:1333).
section 25 of the application under section 22 shall be made on a form
form laid down by the Government or authority
the Government determines.
Concerning input tax acquisition should be annexed to the application
1. the original of the invoice,
2. a certificate issued by a competent authority of the applicant to
is a taxable person, and
3. other documents needed to assess whether the applicant
are entitled to a refund.
Second paragraph 2 shall not apply if the applicant in the last 12
months left such a certificate to the tax office.
Concerning the import of input tax shall be annexed to the application a
issued on behalf of the customs tariff.
The application shall be signed by the applicant or by his
agents.
The Government or the authority, as the Government determines
Announces rules on the requirements for the certificate
referred to in the second subparagraph of paragraph 2. Team (2013:368).
section 26 of an application under section 22 shall be submitted not later than six
months after the end of the calendar year to which it relates.
Law (2009:1333).
Last date for the tax agency's decision
paragraph 27 of the tax authority shall make a decision concerning an application for
refund under section 22 within six months from the day a
complete application form and other required documents came into
to the work. Law (2009:1333).
Chargebacks and settlement, etc.
section 28 if a refund for an application under section 22 has
obtained in a fraudulent or otherwise incorrect, the
The tax agency decide that the applicant should pay back what
He has been given too much. The applicant shall pay the amount
within 30 days from the date of the work, the applicant announced its
decision.
An amount the applicant pursuant to decision to pay back
and unpaid tax may count against input tax
He has the right to recover on the basis of another
the application than the one that led to the erroneous refunds.
A decision as referred to in the first or second subparagraph, may be executed
Although it has not become final. Law (2009:1333).
section 29 of the action under section 28 to recover an incorrect
refund amount received may not be taken later than five
years after the end of the calendar year in which the amount
paid. Law (2009:1333).
Refunds in the case of telecommunications, radio-
broadcasting and electronic services
section 30 of The program would get a refund of input tax in accordance with the
10 Cape. 4 a of the first subparagraph shall apply to the
The Swedish tax agency. The applicant also applies as provided for
in paragraphs 23 and 24, paragraph 25, second paragraph, 1 and 3
and the fourth and fifth paragraphs, 26, 28 and 29 sections as well as in 20
Cape. § 5.
Anyone wishing to obtain a refund of input tax according to 10
Cape. 4 a of the second subparagraph shall apply to the
The Swedish tax agency. Applications must be made through the electronic portal
set up for this purpose in the Member State where the applicant
is established. In addition to what is provided for in §§ 2-21
and in Chapter 20. § 5. Law (2014:940).
Refund applications targeted to other EU countries from
taxable persons who are established in Sweden
section 31, A taxable person who is established in Sweden,
but not in the EU country in which the refund of value added tax
is sought, and who want to get a refund of such tax in accordance
with the application of Council Directive 2008/9/EC of the
on 12 February 2008 laying down detailed rules for the
a refund according to Directive 2006/112/EC of VAT
to taxable persons not established in the
Member State of refund but established in another Member State,
make an application for refund to the country.
The applicant shall submit the application to the tax office by the
electronic portal set up for this purpose.
Team (2013:368).
31A The established in Sweden and who want to get
refund of value added tax in another Member State in respect of
acquisitions or importations relating to the activities
as in the EU the country covered by paragraph 4 (b) of the Act (2011:1245) if
Special arrangements for VAT
telecommunications, broadcasting and
electronic services, shall address a request for reimbursement
to that country. The applicant shall submit the application to the tax authority
through the electronic portal set up for this
purposes. The same applies if the acquisition or importation relates
to such activities in another EU country covered
of provisions equivalent to articles 369a-369k of Directive
2006/112/EC. Law (2014:940).
32 an application under section 31 or 31A shall be submitted to the
The Swedish tax agency no later than 30 september of the calendar year after
the refund period.
An application shall be deemed to have been submitted only if the applicant has
provided all the information required in the application of
articles 8, 9 and 11 of Council Directive 2008/9/EC of the
EU country to which the application is directed to.
The Revenue Commissioners shall, without delay, send an electronic
confirmation to the applicant of the date on which the application came in to
the work. Law (2014:940).
33 § tax agency shall decide not to forward a
the application of the EU country in which the application addressed to, if the applicant
during the refund period in Sweden are not taxable in the
as the seller for such sales referred to in Chapter 1. 1 §
the first subparagraph of paragraph 1 or is entitled to a refund of input
tax according to 10. 9, 11, 11 c, 11 d, 11 or 12.
The tax agency shall electronically notify the applicant of a
decision referred to in the first subparagraph. Law (2011:283).
Refund in other cases
34 §/expires U: 2016-01/01/It that without being subject to article 1 would get a refund
of input tax in accordance with Chapter 10. 9 and 11 to 13 sections shall apply for
This Swedish tax agency under sections 35 and 36.
The first paragraph also applies to a foreign taxable person
applying for a refund under the Cape. 1-3 paragraphs, if he
is or will be registered under Chapter 7. section 1 of the first
paragraph 3, 4, 5 or 6 tax Procedure Act (2011:1244).
As provided for in section 24 of the minimum amount for an application
refunds also apply to an application under the second
paragraph. Team (2013:368).
the entry into force of § 34/in: 2016-01/01/It that without being subject to article 1 would get a refund of input tax in accordance with Chapter 10. 9 and 11 to 13 sections shall apply to the Swedish tax agency under section 35.
The first paragraph also applies to a foreign taxable person applying for a refund under the Cape. 1-3 paragraphs, if he is or will be registered under Chapter 7. paragraph 1(1), 3, 4, 5 or 6 tax Procedure Act (2011:1244).
As provided for in section 24 of the minimum amount for an application for refund shall also apply to an application under the second subparagraph. Law (2015:888).
35 §/expires U: 2016-01-01/an application under section 34 if the repayment shall be made in the
form laid down in chapter 26. tax procedure law
(2011:1244) for the Declaration of input tax in a business
that entails liability. For the applicant for such
repayment terms as provided for in chapter 13. and what
the procedure prescribed in the tax procedure law.
Law (2011:1253).
35 section/entry into force: 01/01/2016 A application under section 34 if the reimbursement shall take the form laid down in chapter 26. tax Procedure Act (2011:1244) for the Declaration of input tax in an activity which entails liability. An application for recovery of input tax in accordance with Chapter 10. 11 a § shall be made in the Declaration referred to in chapter 26. the third subparagraph of paragraph 7 the tax procedure law.
For the applicant, pursuant to section 34 applies, as provided for in chapter 13. as well as the provisions on the procedure of tax procedure law. Law (2015:888).
36 repealed by law (2011:1253).
37 § Government Announces rules on the procedure for
refund under 10 Cape. 5-8 sections. Law (2009:1333).
38 § regulations relating to refund of value added tax
also available in Chapter 64. section 6 of the tax Procedure Act (2011:1244).
Law (2011:1253).
20 chapter. Appeal, etc.
Appeal
1 §/expires U: 2016-01-01/for an appeal of the decision under this Act applies
67. tax Procedure Act (2011:1244), with the exception of
appeal under the second, third, or fourth subparagraph of
someone other than such a foreign taxable person
referred to in chapter 19. § 1.
Decisions that the tax agency has taken on the obligation to pay
According to Chapter 3. paragraph 26 (b), in the case involving a refund under
10 Cape. 1-3 and 5-8 sections and on liability and
deduction under Chapter 19. section 28 may be appealed to the
The Administrative Court in Falun.
Decisions taken by the Swedish tax authorities on group registration under
6 a kap. paragraph 4 and amendment or cancellation pursuant to
6 a kap. section 5 may be appealed to the administrative law
has jurisdiction to hear an appeal by the group principal.
Decision on settlement may be appealed against, in particular, on the basis
the settlement decision in itself is incorrect but otherwise only
in connection with the appeal of the decision on the
payment obligation.
An appeal under the second, third and fourth subparagraphs
must be submitted within two months from the date on which the appellant received
part of the decision.
A decision under 6 a kap. 4 or 5 section may also be appealed by
the Attorney General of the tax agency. If a single party
appeals against such decisions are taken in the interest of the proceedings of the
The Swedish tax agency. Team (2013:368).
1 section/entry into force: 01/01/2016 At appeal of decision under this Act applies to 67. tax Procedure Act (2011:1244), with the exception of the appeal according to the second, third and fourth paragraph, other than such a taxable person as referred to in chapter 19. § 1.
Decisions that the tax agency has taken on payment obligation under Chapter 3. paragraph 26 (b), in the case involving the refund under 10 Cape. 1-3 and 5-8 sections and about liability and settlement under Chapter 19. section 28 may be appealed to the Administrative Court in Falun.
Decisions taken by the Swedish tax authorities on group registration under 6 a kap. paragraph 4 and amendment or cancellation under 6 a kap. section 5 may be appealed to the Administrative Tribunal that has jurisdiction to hear an appeal by the group principal.
Decision on settlement may be appealed against, in particular, on the grounds that the settlement decision in itself is incorrect but otherwise only in the case of appeal against a decision on liability.
An appeal under the second, third and fourth subparagraph shall be submitted within two months from the date on which the appellant received the decision.
A decision under 6 a kap. 4 or 5 section may also be appealed by the Attorney General of the tax agency. If a single party to appeal such a decision brought the public action by the tax agency. Law (2015:888).
Review
2 §/expires U: 2016-01-01/For review of a decision on the repayment of input
tax to such a foreign taxable person referred to
in chapter 19. section 1 or section 30 second subparagraph 66 Cape.
tax Procedure Act (2011:1244). The provisions of chapter 66.
tax Procedure Act also applies to the review of a
decision under Chapter 19. paragraph 33.
The first subparagraph shall not apply to the appeal decision
According to chapter 19. 17 and 18 sections. Law (2014:940).
2 section/entry into force: 01/01/2016 at the reconsideration of a decision on the repayment of input tax to such a taxable person as referred to in chapter 19. section 1 or section 30 second subparagraph 66 Cape.
tax Procedure Act (2011:1244). The provisions of chapter 66.
tax Procedure Act also applies to the review of a decision under Chapter 19. paragraph 33.
The first subparagraph shall not apply to tax under Chapter 19. 17 and 18 sections. Law (2015:888). Law (2015:888).
paragraph 3 of the decision in a matter relating to reimbursement of input
taxes to a foreign taxable person who is neither
established in any EU country or apply for a refund in
the form provided for in chapter 26. tax procedure law
(2011:1244), should be reviewed at the request of the applicant, if
the decision meant that the application does not completely have been satisfied.
The same applies if the applicant requests a refund of
additional input tax for a period for which the decision
announced. Team (2013:368).
4 section a question relating to the refund of input tax may
not be reviewed under paragraph 3 if it is decided by a General
Administrative Court.
A request for review must be in writing. It shall have the
submitted to the Swedish tax agency no later than two years after the end of
the calendar year in which the previous application apply.
Law (2009:1333).
Collection and enforcement
§ 5 the tax agency shall without delay communicate the unpaid amount
pursuant to a decision under Chapter 19. paragraph 2 (b), 16, 17
or section 28 for the recovery.
The Government may provide for that recovery is not
need to be requested for decisions relating to small amounts.
Provisions of the Recovery Act (1993:891) if
recovery of State assets, etc.
Upon recovery, enforcement under the enforcement code
take place. Law (2009:1333).
Tax penalties
section 6 of the provisions on penalties in 49, 51 and 52.
tax Procedure Act (2011:1244) applies also in respect of
information provided in an application for refund of input
tax according to 10. Law (2011:1253).
7 repealed by Act (1997:502).
section 8 has been repealed by Act (1997:502).
9 repealed by Act (1997:502).
21. Has been abrogated by the law (1998:193).
22. Other provisions
Procedure
1 §/expires U: 2016-05-01/
In the case of payment and refund of tax and
the procedure in General, there are also provisions in the
tax Procedure Act (2011:1244).
For the tax to be paid to the Customs and Excise Department, however, customs law
(2000:1281). Law (2011:1253).
1 section/entry into force: 2016-05-01/
In the case of payment and refund of tax and the procedure in General, there are also provisions in the tax Procedure Act (2011:1244).
For the tax to be paid to the Customs and Excise Department, however, the customs law (2016:253). Law (2016:261).
2 repealed by law (2002:1004).
3 repealed by Act (1997:502).
4 repealed by Act (1997:502).
Other tax or fee
§ 5 When a State tax or fee shall be calculated as provided for in
a specific provision shall be levied after the sales price
or any other similar value shall not include the
compensation for the tax under this law.
section 6 of the repealed Act (1997:502).
7 repealed by Act (1997:502).
section 8 has been repealed by Act (1997:502).
section 9 Is repealed by Act (1997:502).
section 10 is repealed by Act (1994:1798).
Transitional provisions
1994:200
1. this law shall enter into force on 1 July 1994 when the Act (1968:430)
If the value added tax and the Act (1991:119) for a refund of the
value added tax for foreign entrepreneurs shall cease to
apply.
2. The repealed laws still apply in respect of
conditions relating to the period prior to the entry into force of
the new law. The rules in chapter 17. in the new law applied
However, even on older conditions. Act (1994:473).
3. With tax under this Act on an equal footing, as applicable
tax under the Act (1968:430) on value added tax.
4. activities relating to the provision of traffic of the road, bridge
or tunnel or leasing of railway installation for
rail traffic also allowed deduction of input tax for tax
relating to the acquisition or importation made from and
1 October 1992.
7. Act (1968:430) concerning VAT as amended before 1
July 1986 still applies for a transfer of the right to
the right to the patent, design or invention
relates to taxable as well as access rights to system or
software for the automatic processing of written agreement of
the grant was signed before that date.
8. the provisions on appeal in 20 Cape. section 9 comes into force
until 1 October 1994. Decisions of the
appeal against tax authorities before the entry into force according to the older
regulations. Act (1994:473).
1994:1798
1. This law shall enter into force simultaneously with the Act (1994:1500)
reason of Sweden to the European Union.
2. in respect of goods for which no tax for arrival
According to Chapter 1. 5 § entered prior to the entry into force, shall apply the
older provisions.
3. For Community goods at the time of the new law
entry into force is on customs warehouses, customs warehouses or in free port
or which is the subject of temporary admission or transit in
Sweden shall, when goods are in free circulation, closing
tax will be charged for the introduction of the arrangements relating to the customs.
4. Older provisions apply in General in terms of conditions
relating to the period prior to the entry into force.
5. the provisions of Chapter 8. 16 a-16 (f) section if adjustment of deductions
input tax in some cases, shall not apply to acquisitions
made before the entry into force of this law.
6. the provisions on the reversal in Chapter 9. paragraph 5, first subparagraph
does not apply in cases where an exemption for the letting is no longer
exists because of the new rules in Chapter 3. paragraph 3 of the other
subparagraph, third sentence. If agreement about such rental met
on november 1, 1994 or later shall be deducted input
tax should be reversed. On application by a property owner as before
This time granted tax liability for such rental
the tax authorities may decide to hire shall be
taxable even after the entry into force. In such cases,
the General provisions in Chapter 9. in the case of the rental.
1994:1893
This law shall enter into force on 1 January 1995.
1995:581
This law shall enter into force on 15 June 1995.
1995:700
1. this law shall enter into force on 1 november 1995.
2. the provisions of Chapter 9 (b). However, do not apply in respect of
travel services traded before 1 January 1996.
3. Older provisions shall apply to the circulation of goods
subject to the provisions of Chapter 9 (a). in cases where the right to
deduction of tax relating to the acquisition or importation
of the goods occurred prior to the entry into force.
4. in circulation after the entry into force of an article before the
entry into force acquired through a circulation that has been
the exemptions referred to in Chapter 3. 23 § 1 or 7,
a taxable dealers to apply the provisions of 9(a)
Cape. regardless of the restrictions imposed by section 1. Can
the retailer did not show the purchase price shall be considered
have been 50% of price of sales after
the entry into force.
5. the provisions of Chapter 3. 30 (a) and 30 (d) § § and 10 Cape. 6 and
7 sections in its new wording, as well as the provisions in the new
paragraph 30 (g) and in the new chapter 10(a) shall apply, however, for
time from 1 January 1995.
1995:931
This law shall enter into force on 1 January 1996.
1995:1207
1. this law shall enter into force on 1 January 1996.
2. Older provisions on accounting and the payment of
value added tax still applies in the case of
accounting periods that have gone to the right before the entry into force.
The same is true for the accounting period whose final month is
December 1995 and which, by reason of the provisions of Chapter 14. section 8
the second subparagraph or in the repealed chapter 14. 10 § ends after
the entry into force.
3. Older provisions in chapter 14. section 3 is still in question
If the tax year which has commenced before the entry into force.
1995:1286
1. this law shall enter into force on 1 January 1996. Older
However, the provisions on VAT for which
tax liability occurred prior to the entry into force.
2. the provisions of Chapter 3. 21 and 30 (a) § § and 10 Cape. section 6 of the
paragrafernas new version as well as the provision in Chapter 3. section 21A
However, for the period from 1 January 1995.
The provisions of Chapter 10. section 11 applies in respect of cases which
referred to in Chapter 3. 21 and 30 (a) of paragrafernas new version and
in respect of the cases referred to in Chapter 3. section 21A of the time from
on 1 January 1995.
1995:1364
1. this law shall enter into force on 1 January 1996.
2. If the person has a turnover of General newspapers by 31
October 1995 received compensation for newspapers to be
delivered on 1 January 1996 or later, Chapter 1. paragraph 3 of the
the third subparagraph of this paragraph shall not apply.
1996:536
This law shall enter into force on 1 July 1996.
1996:661
This law shall enter into force on 1 July 1996.
1996:713
1. this law shall enter into force on 1 July 1996.
2. Older provisions on accounting and the payment of
value added tax still applies in the case of
accounting periods that have gone to the right before the entry into force.
1996:794
This law shall enter into force on 1 January 1997.
1996:965
This law shall enter into force on 1 January 1997.
1996:1174
This law shall enter into force on 1 January 1997. Older regulations
still in terms of conditions relating to the
time before entry into force.
1996:1320
This law shall enter into force on 1 January 1997. Older provisions
applies in terms of conditions relating to the period prior to
the entry into force. The provision in Chapter 3. paragraph 30 (a)
However, for the period from 1 January 1996.
1996:1327
1. this law shall enter into force on 1 January 1997.
2. Chapter 1. the third subparagraph of paragraph 3 shall not apply to such
education and training services that are taxable under this Act if
services traded by 30 June 1997,
-services relating to a scheduled training course that the student started
last modified on november 15, 1996 and carried out in a
continuous period of at least one year, and
-payment for the services received by 31 december
1996.
3. If the person who otherwise than 2 turns over such services as
through this law becomes taxable received compensation for
services by 30 september 1996 and relates
services to be provided on January 1, 1997, or
later, the chapter 1. the third subparagraph of paragraph 3 shall not apply.
4. If the education provider at the latest on 30 June 1997 are set
under government supervision, the education organiser's turnover
of educational services not be taxable while the
1 January-30 June 1997. The foregoing applies in so far as
educational services equivalent to those for which supervision shall
apply. Act (1997:220).
Kit: 1406
This law shall enter into force on 1 January 1997. The new
the provisions of Chapter 14. section 8 apply in respect of
fiscal years which began on January 1, 1997 or later.
1997:220
This law shall enter into force on 1 July 1997. The new provision
shall be applied for the period from 1 January 1997.
1997:331
1. this law shall enter into force on 1 July 1997.
2. The new provisions in Chapter 5. section 7 with respect to
telecommunications services apply in respect of such services
provided on 1 July 1997 or later and for such
services for which advance payment paid on 1 January
1997 or later and carried out on 1 July 1997 or later.
1997:502
1. this law shall enter into force on 1 november 1997.
2. Older rules still apply in the case of
accounting periods that have passed over by the end of
1997 and the periodical recapitulative statements which relate to the time before
the end of 1997. The same is true for the accounting period
on the basis of the provisions of Chapter 14. 8 paragraph ends
in January 1998. Act (1997:1036).
3. For the purposes of the provisions concerning the limitation of the right
repayment in Chapter 16 of the. § 9, account shall be taken also to
the obligation to pay tax according to the Russian tax authority registration law
(1997:483).
1997:1036
This law shall enter into force on 1 January 1998.
1998:193
According to the parliamentary decision stipulates that chapter 21.
the VAT Act (1994:200) shall cease to be valid at the
the end of June 1998.
1998:255
This law shall enter into force on 1 January 1999.
1998:300
This law shall enter into force on 1 July 1998. Older provisions
shall apply to activities relating to the period prior to the
the entry into force.
1998:346
This law shall enter into force in respect of the change of words
"The tax authorities in Dalarnas County" to "tax authorities in
Gävle "in Chapter 12. paragraph 2 of the first paragraph and Chapter 20. 1 section
subparagraph on 1 January 1999. Otherwise, the law will enter into force on 1
July 1998.
In a decision about group registration must not be appointed to a
VAT group shall be deemed to be formed before 1 January
1999.
Older provisions applicable in the field of value added tax for the
tax liability occurred prior to the entry into force.
1998:500
This law shall enter into force on 1 October 1998.
1998:542
This law shall enter into force on 1 January 1999.
1998:586
This law shall enter into force on 1 July 1998.
1998:1675
This law shall enter into force on 1 January 1999.
1999:310
This law shall enter into force on 1 January 2000.
1999:422
This law shall enter into force on 1 July 1999.
1999:450
This law shall enter into force on 1 July 1999. Older provisions
still, however, in the case of related conditions
to the period before the entry into force.
1999:640
This law shall enter into force on 1 January 2000. Older provisions
still, however, in the case of related conditions
to the period before the entry into force.
1999:1103
This law shall enter into force on 1 January 2000 and shall apply
the first time for the fiscal year that begins after the
december 31, 1999. In the case of the one that is required to keep
agricultural accounts according to the accounting Act (1979:141) shall
However, even then, chapter 13. 7 and 17 sections apply in their older
version.
1999:1130
This law shall enter into force on 1 January 2000.
1999:1283
This law shall enter into force on 1 January 2001. Older provisions
still in terms of conditions relating to the
time before entry into force.
1999:1406
This law shall enter into force on 1 July 2001. Chapter 3. section 8 first
paragraph 2 in its new wording also owns the application on
training under the transitional provisions of the
study support Act (1999:1395) entitles the student to student financial aid
under the repealed study support Act (1973:349).
2000:54
This law shall enter into force on 1 March 2000 and applied first
time for the fiscal years starting on 1 January
2001 or later.
2000:143
1. this law shall enter into force on 15 april 2000.
2. The provision in Chapter 1. 2 c § apply from the date
as the Act (2000:142) concerning agreements with Denmark on VAT for
the fixed road link across the sound comes into force.
3. Older rules still apply in the case of
conditions relating to the period prior to the entry into force.
2000:478
1. this law shall enter into force on 1 July 2000.
2. If the tax authority in Gävle has announced a decision before
entry into force and the decision has been appealed, shall
The national tax board bring public actions in General
Administrative Court.
3. The older wording of Chapter 5. section 9 is still in question
If the conditions relating to the period prior to the entry into force.
4. The new wording of Chapter 20. paragraph 1 shall apply
as regards the reference to Chapter 11. paragraph 5 of the third subparagraph of
conditions on or after 1 January 2001.
2000:500
1. this law shall enter into force on 1 January 2001. The new
the provision in Chapter 3. 3 paragraph 12 shall be
apply for the period from 1 July 2000.
2. Older rules still apply in the case of
conditions relating to the period prior to the entry into force.
3. The older provisions in Chapter 8. 16 a of the second and third
subparagraphs as well as 16 c and 16 d §§ applies also, if a new,
to-or conversion has taken place or another investment be than
property acquired before the entry into force, but modified
the use or transfer of investment goods takes place after
the entry into force.
4. in the case of a transfer of property that occurred before
2003:220
1. this law shall enter into force on 1 July 2003.
2. The provision in Chapter 5. 7 paragraph 2 relating to the
services referred to in the second subparagraph 12, and the provisions of 5
Cape. 7 paragraph 3 and the second paragraph 11 and 12, Chapter 8.
1 section, 10. 4 (a) § and 19 Cape. section 10 is intended to give
effect to Council Directive 2002/38/EC of 7 May 2002 on
amending and amending temporarily Directive 77/388/EEC
as regards the value added tax arrangements applicable to radio and
television broadcasting services and certain electronically supplied services
electronically. They must therefore apply only as long as
the provisions of article 1 of this directive applies.
3. Older provisions apply in the case of VAT for
What tax liability occurred prior to the entry into force.
2003:659
1. this law shall enter into force on 1 January 2004.
2. Older regulations in Chapter 1. the second sentence of paragraph 2 (b), 2 (a).
paragraph 4, second sentence, as well as Chapter 9. paragraph 1(1) and 2(1)
the paragraph is still valid for tax jurisdiction decision.
3. Older regulations in Chapter 9. section 4 If the chargeable
entry is still valid if the application has been submitted before
the entry into force.
4. Older regulations in Chapter 9. the second subparagraph of paragraph 8 and 9 a.
section 2 remains valid for tax jurisdiction decision.
5. Older provisions in Chapter 20. paragraph 1, second subparagraph, second
the sentence and the third paragraph is still valid for appeal
by decision given before the date of entry into force. What is being said
in the third paragraph on the national tax Board will instead apply
The Swedish tax agency.
2003:1134
This law shall enter into force on 1 January 2004 and apply to the
invoices issued after the entry into force.
2004:61
1. this law shall enter into force on 1 april 2004.
2. What is said in Chapter 3. section 9 of the administration of
investment funds shall also apply to the management of such
investment fund managed by the fund company or other
Fund managers who by virtue of section 3 of the Act (2004:47) on the introduction
of the Act (2004:46) if investment funds operating
under the Act (1990:1114) of mutual funds.
2004:1155
1. this law shall enter into force on 1 January 2005.
2. The new regulations in Chapter 3. 31A apply
supplies made on or after 1 May 2004.
3. Moreover, in the case of still older regulations
value added tax for which liability occurred prior to the
the entry into force.
2005:808
This law shall enter into force on 1 January 2006. Older regulations
However, it still applies in the case of related conditions
to the period prior to 1 January 2006.
2006:823
1. this law shall enter into force on 1 July 2006.
2. Older provisions apply in the case of VAT for
what the tax liability occurred prior to the entry into force.
2006:905
1. this law shall enter into force on the day the Government determines in
question about Chapter 13. section 18 and on 1 January 2007.
2. Older rules still apply in the case of
value added tax for which accountability occurred before
the entry into force.
3. Taxable persons who before the entry into force reports
value added tax in accordance with the General rules laid down in chapter 13. section 6,
upon entry into force may choose to apply the specific
the provisions of Chapter 13. section 8 without the requirement for exemption under 13
Cape. 8 a of. For taxpayers who have split financial year shall
the transition take place at the beginning of the fiscal year that begins
After the entry into force.
2006:1031
1. this law shall enter into force on the day the Government determines.
2. Older regulations shall continue to apply in respect of
value added tax for which liability occurred prior to the
the entry into force.
3. The new regulations in Chapter 1. section 2, Chapter 10. sections 1 and 11 (e),
11 kap. section 8, and chapter 13. section 14 shall apply, however, in the case of
VAT on payment in advance or a
on account of the tax liability occurred prior to the entry into force,
If the tax is not reported prior to the entry into force, with the support of
the provisions of Chapter 13. paragraph 14 in its older version.
4. in the case of the new regulations in chapter 13. 6, 8, 18 (a) and
18 (b) of the regulations must still older apply in respect of
value added tax for which accountability occurred before
the entry into force.
2006:1389
1. this law shall enter into force on 1 January 2007.
2. The new wording also applies in the case of compensation
obtained on december 1, 2006 or later if the remuneration
transport in ski lift is available in its entirety on
January 1, 2007 or later.
3. In general, the older wording still apply
on value added tax for which liability occurred prior to the
the entry into force.
2007:1341
1. this law shall enter into force on 1 January 2008.
2. Older provisions still apply for grants that have
adopted before the entry into force.
2007:1376
1. this law shall enter into force on 1 January 2008.
2. Older regulations shall continue to apply in respect of
value added tax for which liability has expired before the
the entry into force.
3. the older regulations in Chapter 2. 2 § 2 and § 5 first
paragraph 1 shall not apply to the extent that the means
-that of being, of course, that it is taxable
assigns a product to someone else for consideration as
is less than a value calculated in accordance with Chapter 7. paragraph 2 (a), and such
loss is not market-determined, or
-that with withdrawals of service, of course, that the taxable person carries out,
lets carry out or otherwise provide a service to the
himself or his staff for private purposes or for other
business purposes, if the service is provided on
compensation that is less than a value calculated in accordance with Chapter 7. paragraph 3 of the
2 (b) and such a reduction is not market-determined.
4. in the case of new construction, or renovation of apartment
held with tenancy or condominium applied the new
the provisions of Chapter 2. 7 and 8 sections on construction projects which commence
After the entry into force.
5. The new provisions in chapter 13. section 13 apply for
construction projects initiated after the entry into force. About invoice
concerning the advance or on account is issued prior to the entry into force,
but payment of the invoice is made after the entry into force of the new
regulations, tax and accountability for
transaction entry when the invoice is paid.
6. The new provisions in Chapter 1. section 1, third subparagraph, and paragraph 2 (e)
shall not apply to the amount stated in the invoice or
similar document issued before the entry into force.
2008:226
1. this law shall enter into force on 1 July 2008.
2. Older provisions still apply for grants that have
adopted before the entry into force.
2008:1344
1. this law shall enter into force on 1 January 2009.
2. Older provisions shall continue to apply for the tax year
initiated prior to the entry into force.
2009:1333
1. this law shall enter into force on the day the Government determines.
2. the provisions of chapter 19 and 20. shall apply to
applications for refund of input tax shall be submitted
from the date of its entry into force. Older
provisions apply to refund applications submitted
prior to this date.
3. In the older provisions still for
VAT paid on time before
the entry into force.
4. an application for the refund as referred to in chapter 19. 8 or 32 §
should in case of refund periods in 2009 have come into
by 31 March 2011. Law (2010:1897).
2009:1341
1. this law shall enter into force on the day the Government determines.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
2009:1345
1. this law shall enter into force on the day the Government determines.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
2010:1029
1. This law shall enter into force on July 1, 2012.
2. Older provisions still apply for grants that have
adopted before the entry into force.
2010:1518
1. this law shall enter into force on 1 January 2011.
2. Older rules still apply in the case of
value added tax for which liability occurred prior to the
the entry into force.
2010:1519
1. this law shall enter into force on 1 January 2011.
2. Older regulations apply in the field of value added tax for
What tax liability occurred prior to the entry into force.
3. Taxable persons who before the entry into force reports
value added tax in accordance with the General provisions in chapter 13.
section 6, upon entry into force switch to apply the new
the provisions of Chapter 13. section 8 without the exemption obtained according to
Chapter 13. 8 a of. Taxpayers should be stated in chapter 13. paragraph 3 of the
Russian tax authority Registration Act (1997:483) notify the Swedish tax authority if
that such a change of policy for the reporting of tax has
occurred.
2010:1892
1. this law shall enter into force on 1 January 2011.
2. the provisions of Chapter 8. 4 a-4 c sections shall apply to the conclusion
taxes on the right of deduction shall arise on January 1, 2011, or
later.
3. Older provisions still apply for new construction, or
reconditioning or repair of a property, if the deduction for
input tax on real estate service has entered as well
before and after January 1, 2011.
4. In the older provisions still for
value added tax for which liability occurred prior to the
the entry into force.
2010:1897
This law shall enter into force on 1 January 2011 and apply for
time from 1 October 2010.
2011:1194
1. this law shall enter into force on 1 January 2012.
2. Older rules still apply in the case of
value added tax for which liability occurred prior to the
the entry into force.
2011:1253
1. this law shall enter into force on 1 January 2012.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
3. If the value added tax to be reported for the fiscal year,
the law the first time to fiscal years beginning on
1 February 2012.
4. the provisions on interest in Chapter 9. paragraph 11 and 19
Cape. 21 paragraph 4(2) applies to interest relating to
time from 1 January 2013. For interest related
the time before that, the provisions on interest in 19 Cape.
Russian tax authority Registration Act (1997:483).
2012:342
1. this law shall enter into force on 1 January 2012 in the case of 6 (a)
Cape. section 7 and the remainder on 1 January 2013.
2. the provisions of Chapter 1. 17 and section 17, Chapter 11. 4, 6 – 10, 12 –
14 § § and 11 a. 1 – 3 sections apply to invoices issued
from the entry into force.
3. In the older provisions relating
value added tax for which liability occurred prior to the
the entry into force.
2012:386
1. This law shall enter into force on July 1, 2012.
2. Older rules still apply in the case of rental
or lease relating to the period prior to the
the entry into force.
2012:755
1. this law shall enter into force on 1 January 2013.
2. Older rules still apply in the case of
value added tax for which liability occurred prior to the
the entry into force.
2013:368
1. this law shall enter into force on 1 July 2013.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
2013:954
1. This law shall enter into force on January 1, 2014.
2. The older wording of Chapter 4. section 8 is still valid for
value added tax relating to the period prior to the entry into force.
3. Older provisions still apply for rental or
the provision relating to the period prior to the entry into force.
4. upon entry into force is taxable under Chapter 9.
paragraph 1 of the older wording shall be regarded as taxable under the new
the provisions of Chapter 9.
5. Chapter 9. section 8 of the new wording is applied after the decision
According to Chapter 9. 2 § if taxable rental or leasing
begin after the entry into force.
6. If an invoice that specifies the output tax has been exhibited before
entry into force and is for a rental period or
lease period after entry into force applicable Chapter 9. 1 §
in its older version provided to voluntary
tax liability has not been entered for the rental or
Leasing before entry into force.
2013:1105
1. This law shall enter into force on January 1, 2014.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
2014:50
1. This law shall enter into force on January 1, 2015.
2. Older rules still apply in the case of
value added tax on importation for which liability occurred
before the entry into force.
2014:940
1. This law shall enter into force on January 1, 2015.
2. Older provisions still apply for VAT
for which liability occurred prior to the entry into force.
2014:1492
1. This law shall enter into force on January 1, 2015.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
3. The provision in Chapter 11. section 9 in its new wording applies to
invoices issued from the date of entry into force.
2015:748
1. this law shall enter into force on the 1 January 2017.
2. Older provisions still apply for VAT
relating to the period prior to the entry into force.
2015:888
1. this law shall enter into force on the 1 January 2016.
2. Older provisions still apply for VAT paid on time before the entry into force.
3. Older provisions concerning adjustment still applies for the deduction of input tax made before the entry into force according to the repealed Chapter 8. 4 paragraph 5 and the second paragraph.
4. the provisions of Chapter 4. section 2, Chapter 10. 11 a § and 19 Cape.
the new wording, section 35 apply to reimbursement of input VAT paid on temporary supplies of new means of transport when the turnover which carry the right to repayment will take place from the entry into force.
5. The provision in Chapter 10. paragraph 7 of the older wording applied for acquisitions made before entry into force.
6. the provisions of chapter 19. 1 and 8 sections and 20 Cape. 1 and 2 of the older wording applied for repayment periods that begin before the entry into force.
2016:91
1. this law shall enter into force on 1 april 2016.
2. Older provisions still apply for VAT in respect of which liability occurred prior to the entry into force.
2016:261
1. this law shall enter into force on 1 June 2015.
2. Older provisions still apply for VAT paid on time before the entry into force.