perjantai 9. lokakuuta 2026
Sääntelymuutokset poimitaan päivittäin virallisista lähteistä eri puolilta Eurooppaa. Luo maksuton tili, niin voit seurata omia maitasi ja kysyä Taxxalta, mitä muutos tarkoittaa käytännössä.
VerotusSkatteverket2 viikkoa sitten
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
VerotusSkatteverket2 viikkoa sitten
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.
VerotusSkatteverket2 viikkoa sitten
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.
TilintarkastusFAR2 viikkoa sitten
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.
VerotusSkatteverket2 viikkoa sitten
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.
VerotusSkatteverket2 viikkoa sitten2 asiakirjaa
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.
Kirjanpito ja raportointiFAR2 viikkoa sitten
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.
VerotusSkatteverket3 viikkoa sitten
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.
VerotusSkatteverket3 viikkoa sitten
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.
VerotusSkatteverket3 viikkoa sitten
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.
TilintarkastusFAR4 viikkoa sitten
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.
VerotusSkatteverket4 viikkoa sitten
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Palkkahallinto ja työoikeusKollektivavtal4 viikkoa sitten
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.
VerotusSkatteverket4 viikkoa sitten
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
VerotusSkatteverket4 viikkoa sitten2 asiakirjaa
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.
Juridiikka ja yhtiöoikeusDomstol Rattspraxis4 viikkoa sitten
Nacka municipality's 10-year school lease with a new extension was a mixed contract whose main subject was tenancy, so no advertised procurement was required.
Juridiikka ja yhtiöoikeusFAR4 viikkoa sitten
Authorised accounting and payroll consultants may now report suspected accounting, tax and tax-control offences to Ekobrottsmyndigheten — but getting the client to correct still comes first.
TilintarkastusFAR4 viikkoa sitten
FAR's September 2026 guide explains limited-assurance review of the statutory report: board responsibility, ESRS basis, RevR 19 pending EU standards, and new omnibus thresholds.
VerotusDomstol Rattspraxis4 viikkoa sitten
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.
VerotusFAR4 viikkoa sitten
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.
