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Sweden·Skatteverket

Input VAT: guidance separates use from payment and reporting

Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.

By Taxxa AI Oy · Published 26 August 2026

Tax

Skatteverket’s clarification dated 26 August 2026 ties the main input-VAT deduction rule to use for taxed transactions, irrespective of who reports the output VAT. It covers qualifying intra-EU acquisitions under reverse charge and purchases used for domestic taxed transactions where the customer is liable for the output VAT, such as certain construction services.Skatteverket

Payment by a third party does not itself prevent the purchaser from deducting input VAT, whether the third party pays all or part of the price. Only the purchaser can have the deduction right for that purchase. The guidance also says deduction does not depend on the purchaser having paid the supplier’s invoice, and makes the corresponding point for import VAT.Skatteverket

These clarifications do not replace the other deduction conditions. The agency requires supporting evidence and explains that actual use takes precedence if it differs from the original intention. Keep the use assessment and invoice evidence alongside the payment records.Skatteverket

Identify the purchaser, intended and actual use, and supporting invoice before assessing deduction; do not rely solely on who paid.

Sources

  1. Grundläggande om huvudregeln för avdragsrätt

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