VAT / GST / Indirect Tax·Skatteverket·3 weeks ago
Skatteverket dropped the retired staff-supplies position statement from its taxable-person guidance — the operative rule now rests on the Supreme Administrative Court's February 2026 judgment on market-rate treatment.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·3 weeks ago
First- and second-hand tenants may tax their own onward letting in the second or third hand, but where premises are sublet on, every subsequent link must also be let with voluntary taxation.
Industry: Renting and operating of own or leased real estate
Withholding Tax Rules·Skatteverket·4 weeks ago
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Industry: Across industries
Excise & Environmental Taxes·Skatteverket·4 weeks ago
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
Industry: Electric power generation, transmission and distribution
Tax Incentives, Credits & Reliefs·Skatteverket·4 weeks ago
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Industry: Specialised construction activities · General cleaning of buildings
Personal & Owner Taxation·Svenskforfattningssamling·1 month ago
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
VAT / GST / Indirect Tax·Skatteverket·1 month ago·3 documents
Skatteverket reverses the company-car rule, folds the 2011 self-supply position into expanded guidance with a business-benefit test and examples, and restates the cost base for private use of non-car assets.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·1 month ago
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·1 month ago
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.
Industry: General public administration activities
VAT / GST / Indirect Tax·Skatteverket·1 month ago
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.
Industry: Across industries
Corporate & Income Tax·Skatteverket·1 month ago
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.
Industry: Silviculture and other forestry activities
VAT / GST / Indirect Tax·Skatteverket·1 month 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·1 month 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·1 month 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·1 month 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·2 months 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·2 months 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·2 months 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·2 months 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