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Value Added Tax Act (1994:200)

Original Language Title: Mervärdesskattelag (1994:200)

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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.