Personal & Owner Taxation·Skatteverket·2 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.
VAT / GST / Indirect Tax·Skatteverket·2 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
Tax Filing, Registration & Penalties·Skatteverket·2 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.
Tax Filing, Registration & Penalties·Skatteverket·2 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 Filing, Registration & Penalties·Skatteverket·2 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
VAT / GST / Indirect Tax·Skatteverket·6 days 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
Tax Incentives, Credits & Reliefs·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.
VAT / GST / Indirect 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
Expenses & Benefits-in-Kind Tax Treatment·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
Tax Filing, Registration & Penalties·Skatteverket·1 week ago
Orders for an ideell förening's organisationsnummerbevis must now include the orderer's personnummer alongside name, address and telephone number; fee 255 kronor.
Industry: Across industries
Capital Gains Tax·Skatteverket·1 week ago
Expanded 'Utländsk valuta' guidance: forex pairs taxed on closing with fees included, withdrawal timing rules, 30-day conversion rule, and K4 section C/D reporting; debt-calculation example removed.
Capital Gains Tax·Skatteverket·1 week ago·3 documents
Skatteverket allocates 43% of a Volati stamaktie's acquisition cost to Volati and 57% to the Salix share received 1:1 in June 2026; the dividend is tax-free under lex Asea.
Tax Filing, Registration & Penalties·Skatteverket·1 week ago
Confidentiality now limits disclosure of appointed ombud to the community's authorised representative or someone with their written consent. Requests go through the public-documents form with four items.
Industry: Activities of religious organisations
Expenses & Benefits-in-Kind Tax Treatment·Skatteverket·1 week ago
Employees reimbursed less than the tax-free standard must report what they received and may then deduct the full standard amount at the business-travel item.
Industry: Across industries
Tax Courts & Tribunal Decisions·Domstol Rattspraxis·1 week ago
A three-year contract paying above the threshold still failed the amount rule because relegation to Superettan would cut pay below it. Employers must keep conditional reduction clauses out of expert-tax contracts.
Industry: Across industries
VAT / GST / Indirect Tax·Skatteverket·1 week ago·2 documents
Four- and six-month lettings can be taxable room letting after HFD 2026 ref. 3, and the three-month position statement is withdrawn. Agents act in their own name only where bought and sold services are identical.
Industry: Accommodation
Excise & Environmental Taxes·Skatteverket·1 week ago
Propane burned to replicate turbine operating conditions on a test bench is used as heating fuel even though the heat is vented unused. Operators cannot claim the other-purposes fuel exemption for it.
Industry: Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
VAT / GST / Indirect Tax·Skatteverket·1 week ago
Skatteverket follows T-131/26 Europark Estonia: private parking control fees are taxable consideration even where national law calls them sanctions — purpose is irrelevant, the legal relationship decides.
Industry: Service activities incidental to land transportation
Global Minimum Tax & BEPS·Skatteverket·1 week ago
Panama and Vietnam leave the EU non-cooperative list, so deductible payments to recipients there no longer trigger DAC 6 reporting under hallmark 19 § 2 b RAL.
Industry: Across industries