VAT / GST / Indirect 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
VAT / GST / Indirect 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
VAT / GST / Indirect 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
Capital Gains 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
VAT / GST / Indirect 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
Tax Filing, Registration & Penalties·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
Fixed Asset Depreciation — Tax Rules·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
Tax Courts & Tribunal Decisions·Domstol Rattspraxis·1 month ago
HFD 333-26: a deposit policy whose capital placement buys a mortgage-rate discount lets the holder dispose of the capital, breaching 58 kap. 6 § IL — so it is not a pensionsförsäkring.
Industry: Insurance
VAT / GST / Indirect Tax·FAR·1 month ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·1 month ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Industry: Financial service activities, except insurance and pension funding
VAT / GST / Indirect Tax·Skatteverket·1 month ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Industry: Across industries
Regional / Sub-national Tax·Svenskforfattningssamling·1 month ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Industry: General public administration activities
Tax Filing, Registration & Penalties·Skatteverket·1 month ago
Skatteverket identifies Inkomstdeklaration 2, 3 och 4 as the digital route for the whole return. The separate SRU file-transfer route still requires a signed paper first page when that page is needed.
Industry: Across industries
Personal & Owner Taxation·Skatteverket·1 month ago·2 documents
Spotr Group distributes 636,280 White Pearl B-shares — three Spotr shares give one B-share — as a company-stated taxable dividend, with fractions sold centrally and no recommended value published yet.
Industry: Financial service activities, except insurance and pension funding
Capital Gains Tax·Skatteverket·1 month ago
Skatteverket says the 2026 exchange must be reported as a disposal in the 2027 return. Each share received should have an acquisition cost of SEK 0.20.
Tax Filing, Registration & Penalties·Skatteverket·1 month ago·2 documents
A letter to businesses with a registered special tax address is genuine, Skatteverket confirms: the address is removed on 1 October and no new one can be registered.
Industry: Across industries
Withholding Tax Rules·Riksdagen·1 month ago
Prop. 2025/26:309 proposes electronic filing on a prescribed form, drops the home-municipality entry and the form-sorting rules, and gives Skatteverket new powers to issue orders.
Industry: Across industries
Corporate & Income Tax·Skatteverket·1 month ago
Skatteverket has published the average rate for the tax year 1 September 2025–31 August 2026: 1 euro = 10,8880 kronor, the rate that converts the income statement for income tax.
Industry: Across industries
Personal & Owner Taxation·Riksdagen·1 month ago
Prop. 2025/26:306 proposes a day-count definition of habitual stay in inkomstskattelagen from 1 January 2027, counting only days that include an overnight rest.
Industry: Across industries