Løn & arbejdsret·Försäkringskassan·for 2 uger siden
The logged-out reporting service disappears on 31 October. From 1 November employers must be connected to Försäkringskassan's e-services and logged in as an employer to report sick leave.
Branche: På tværs af brancher
Skat·Skatteverket·for 2 uger siden
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Branche: Bygge- og anlægsvirksomhed, som kræver specialisering · Almindelig rengøring i bygninger
Skat·Svenskforfattningssamling·for 2 uger siden
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
Skat·Skatteverket·for 2 uger siden·3 dokumenter
Skatteverket reverses the company-car rule, folds the 2011 self-supply position into expanded guidance with a business-benefit test and examples, and restates the cost base for private use of non-car assets.
Branche: På tværs af brancher
Skat·Skatteverket·for 2 uger siden
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
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Skat·Skatteverket·for 2 uger siden
HFD 2026 ref. 33 holds a municipal development contribution is not VAT consideration: the new lines met the area water and sewerage needs, and the plan adoption is a unilateral act, not a supplied service.
Branche: Generelle offentlige tjenester
Skat·Skatteverket·for 2 uger siden
An intermediary that controls the supply and appears as the buyer's counterparty buys and resells the service itself; the same rules fix when a service counts as supplied, from completed work to continuous supplies.
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Revision·FAR·for 3 uger siden
Week 39 roundup: BFN consults on K1 disclosures linked to naturvårdskonton, EFRAG updates SME sustainability guidance, three auditors warned, plus an AI-in-audit report and Malmo fraud indictments.
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Skat·Skatteverket·for 3 uger siden
Skatteverket details the annual filings for skogsavdrag on foreign properties: what current and past claimants report, the duty for acquirers taking over deductions, and owner identification at beneficial transfers.
Branche: Dyrkning af træer og andre skovbrugsaktiviteter
Skat·Skatteverket·for 3 uger siden·2 dokumenter
New Skatteverket position 8-257248-2026: amended customs invoices usually set the import VAT period — except authority changes and invalidations, which follow the original. From 1 January 2027.
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Regnskab & rapportering·FAR·for 3 uger siden
FAR's updated guidance narrows which short-term placements qualify as likvida medel: they must convert to a known amount with insignificant value risk. Check balance-sheet and cash-flow classifications.
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Skat·Skatteverket·for 4 uger siden
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
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Skat·Skatteverket·for 4 uger siden
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Branche: Rejsebureauer
Skat·Skatteverket·for 4 uger siden
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
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Revision·FAR·for 1 måned siden
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Branche: Bogføring og revision; skatterådgivning
Skat·Skatteverket·for 1 måned siden
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
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Løn & arbejdsret·Kollektivavtal·for 1 måned siden
Agreement 261 between Almega Tjänsteföretagen, Unionen and SRAT runs to 31 August 2027; from 1 September 2026 a 2.5% pay pot, 21,424 kronor minimum pay and a new paid leave day apply.
Branche: Fitnesscentre
Skat·Skatteverket·for 1 måned siden
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Branche: Webportaler
Skat·Skatteverket·for 1 måned siden·2 dokumenter
Land transferred by fastighetsreglering for cash of at most 42,000 kronor triggers no withdrawal taxation, and cash-only reallotments feed the building's cost base.
Branche: På tværs af brancher