TaxSkatteverket1 month ago
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.
Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
TaxSkatteverket1 month ago
Skatteverket clarifies who may deduct input VAT where another party pays, and explains that reverse-charge reporting does not itself remove deduction rights.
TaxSkatteverket1 month ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Payroll & LabourPensionsmyndigheten1 month ago2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
TaxDomstol Rattspraxis1 month ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
TaxSkatteverket1 month ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
TaxSkatteverket1 month ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
TaxSkatteverket1 month ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
TaxSkatteverket1 month ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
TaxSkatteverket1 month ago2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Accounting & ReportingFAR1 month ago
The group is checking local acceptance and preparing systems, templates and staff for reduced disclosures; implementation remains under assessment.
Accounting & ReportingFAR1 month ago
IFRS 18 introduces defined profit subtotals, disclosures about management-defined performance measures and clearer grouping principles. FAR recommends preparing the reporting process.
AuditFAR1 month ago
FAR distinguishes agreed-upon procedures from assurance and explains how auditors should handle grant-provider templates and requests to sign financial reports.
TaxSkatteverket2 months ago3 documents
Companies and accounting firms can already switch to the combined Inkomstdeklaration 2, 3 och 4 service, supported tax software or Filöverföring. Signature requirements still matter.
TaxSkatteverket2 months ago6 documents
Skatteverket has switched its småhus pages to the 2027 general assessment: the e-service opened on 7 September 2026, returns are due 2 November 2026, and 2023–2025 sales set the price level.
TaxSkatteverket2 months ago
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
TaxSkatteverket2 months ago
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
TaxSkatteverket2 months ago
SKVFS 2026:10 sets building classification and valuation rules for the 2027 assessment, including when construction ends and the conversion factor for costs incurred in 2025 and 2026.
TaxSkatteverket2 months ago
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
TaxFAR2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
TaxRegeringskansliets rättsdatabaser2 months ago
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.