Sweden | Plan to Reduce VAT on Digital Books from July 2019

By |April 15th, 2019|

Further to the European Commission allowing for the equalisation of VAT rates between traditional printed publications and their digital equivalents at the end of last year, Sweden in common with most other Member States is amending its legislation to provide for this change in VAT treatment. Under a bill submitted to the [...]

Sweden | Clarifies application of VAT exemption for certain types of investment fund management services

By |October 18th, 2017|

The Swedish Tax Authorities have updated their VAT guidance on services related to investment funds, essentially stating that providing management services to investment funds that deal with unit linked insurance plans are not exempt from VAT. Full guidance can be consulted on the Swedish Tax Authorities’ website, although there is [...]

Sweden – Tax Agency takes over VAT on imports

By |January 14th, 2015|

Previously, VAT registered companies in Sweden that import goods from outside of the EU report and pay import VAT directly to the Swedish Customs Office. However, effective from the 1st January 2015 import VAT must be paid directly to the Swedish Tax Authority. This change only affects goods that clear [...]

Sweden refers question to the ECJ on virtual currencies

By |July 31st, 2014|

In the case of Skatteverket v David Hedqvist: C-264/14 the Swedish courts have referred questions to the ECJ on whether the exchange of  virtual currencies such as Bitcoin for traditional currencies constitutes a supply for VAT purposes and, if the currencies do constitute a supply, then whether that supply is [...]

Sweden – Proposal to remove VAT grouping

By |February 25th, 2014|

Sweden currently permits VAT grouping for certain financial services businesses. However, in order to accomplish more neutral taxation between the financial sector and other sectors, the government has proposed removing this option.  Removing the option would result in greater tax revenues since under current rules, sale between group members can [...]

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