SwedenSkatteverket
Mixed-activity VAT: direct attribution has a practical limit
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
By Taxxa AI OyPublished 25 August 2026
Skatteverket’s update of 25 August 2026 explains that even a business with mixed activities may make purchases exclusively attributable to an output transaction carrying a right to deduct VAT. In that case the input VAT on that purchase is fully deductible. The guidance cites paragraphs 27–28 of CJEU case C-332/14.Skatteverket
There is an express practical qualification: allocation may still be used if making that exclusive attribution proves excessively complex and difficult to carry out. Advisers should preserve this qualification when updating VAT workpapers; the clarification does not give a mixed business full deduction for every purchase.Skatteverket
Assess each purchase’s link to deductible transactions and document whether direct attribution can be performed in practice.