Payroll & Labour·Skatteverket·2 days ago·3 documents
Producers such as farmers, butchers, fishermen and food manufacturers are outside the register duty; simple processing includes cutting meat.
Industry: Wholesale of food, beverages and tobacco
Tax·Skatteverket·3 days ago
Föreningen Lilla Barnets Fond and KFUK-KFUM Sverige are approved from 26 October 2026, so qualifying money gifts to them enter the 25 percent reduction base.
Audit·FAR·3 days ago
FAR reverses the eleven-month resignation rule, bars postponing crime measures for an imminent report, and sets the 9:22–24, 9:23a, four-week 9:43–44 and 9:36 filing chain.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Audit·FAR·3 days ago
FAR's rewritten ATT guidance requires question-led tool choice, reliable reconciled data, separation of risk analysis from substantive analytics, ISA 501 assessment of remote inventory, and verified, documented AI use.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·3 days ago
Foundations and towers count as VAT buildings while generators, gearboxes, rotors and blades count as permanently installed machinery — and roads move to article 13b b.
Industry: Production of electricity
Audit·FAR·3 days ago
FAR's rewritten materiality page removes the 60–85% and 10% rules, adds specific materiality, and requires reassessment, documentation and ISA 450 evaluation of uncorrected errors.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·3 days ago
No registered payout account no longer means filing a request: Skatteverket posts an utbetalningsavi to the estate's registered address, redeemable within its validity period.
IT, Cybersecurity & Data·FAR·3 days ago
FAR's rewritten AI explainer says high AI Act fines do not automatically make a breach material — assess facts and effects under ISA 250 — and sets staged AI Act dates through 2028.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Skatteverket·3 days ago
Skatteverket bars deklarationsombud from seeing or downloading the company register extract — only a sole signatory and the managing director can download it; route extract needs through them.
Industry: Across industries
Tax·Skatteverket·3 days ago
Skatteverket clarifies the liability exists to remove the deduction-based revenue risk, even where no taxable supply took place.
Industry: Across industries
Tax·Skatteverket·3 days ago
Skatteverket tells extended-year sole traders to file no NE appendix this year — delete the pre-created form in the e-service, note it under övriga upplysningar on paper, first NE next May.
Industry: Across industries
Tax·Skatteverket·1 week ago
Skatteverket has updated its cross-border VAT guidance: streamed cultural and educational activities are supplied where the buyer resides, not where the teacher performs, under 6 kap. 47 § ML.
Industry: Across industries
Accounting & Reporting·FAR·1 week ago
Most Swedish companies fall outside mandatory CSRD reporting under Omnibus; those reporting voluntarily must choose between the voluntary standard and simplified ESRS.
Industry: Across industries
Legal & Corporate·Domstol Rattspraxis·1 week ago
Konkurrensverket cannot impose a damages fee where only the procuring sister company meets the 80% activity test, Högsta förvaltningsdomstolen holds — EU law cannot supply a fee the directives do not prescribe.
Industry: Across industries
Payroll & Labour·Pensionsmyndigheten·1 week ago
Riksdagen has legislated surplus distribution in the income pension system: when the balance ratio tops 1.15, one-third of the excess goes to savers and pensioners, but forecasts show no payout in 2027 or 2028.
Tax·Skatteverket·1 week ago
Skatteverket approved FPES and Insamlingsstiftelsen Stockholms Resiliensstiftelse as gift recipients; gifts of at least 200 kronor per occasion count toward the 25% reduction.
Payroll & Labour·Kollektivavtal·1 week ago
Unionen avtal 3217 with Arbetsgivaralliansen runs 1 May 2025–31 May 2027 with a 2.8% wage scope in 2026, fixed-krona minimum-wage rises and higher Flexpension contributions.
Tax·Skatteverket·1 week ago
HFD 2026 ref 39: loyalty points redeemable for shop goods with a new purchase are not vouchers and redemption is no retroactive discount — the original sale's VAT base stands.
Industry: Retail trade, except of motor vehicles and motorcycles
Tax·Skatteverket·1 week ago
Same-place business trips beyond two years get their own daily rate — 145 kr (2025) / 150 kr (2026) employer-paid, 87/90 kr self-deducted — plus a new duty to substantiate meal costs above schablon.
Industry: Across industries