Payroll & Labour·Försäkringskassan·2 weeks ago
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.
Industry: Across industries
Tax·Skatteverket·2 weeks ago
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.
Industry: Specialised construction activities · General cleaning of buildings
Tax·Svenskforfattningssamling·2 weeks ago
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.
Tax·Skatteverket·2 weeks ago·3 documents
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.
Industry: Across industries
Tax·Skatteverket·2 weeks ago
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
Industry: Across industries
Tax·Skatteverket·2 weeks ago
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.
Industry: General public administration activities
Tax·Skatteverket·2 weeks ago
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.
Industry: Across industries
Audit·FAR·3 weeks ago
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.
Industry: Across industries
Tax·Skatteverket·3 weeks ago
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.
Industry: Silviculture and other forestry activities
Tax·Skatteverket·3 weeks ago·2 documents
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.
Industry: Across industries
Accounting & Reporting·FAR·3 weeks ago
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.
Industry: Across industries
Tax·Skatteverket·4 weeks ago
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.
Industry: Across industries
Tax·Skatteverket·4 weeks ago
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.
Industry: Travel agency activities
Tax·Skatteverket·4 weeks ago
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.
Industry: Across industries
Audit·FAR·1 month ago
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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·1 month ago
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Industry: Across industries
Payroll & Labour·Kollektivavtal·1 month ago
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.
Industry: Fitness facilities
Tax·Skatteverket·1 month ago
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Industry: Web portals
Tax·Skatteverket·1 month ago·2 documents
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.
Industry: Across industries