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  • The Swedish Ministry of Finance publishes memorandum introducing VAT rules on vouchers

    The Swedish Ministry of Finance has published on 1 March 2018 a memorandum introducing new VAT rules on vouchers. This memorandum corresponds with the EU Council Directive 2016/1065 published on June 2016 which amends the Directive 2006/112/EC and requires Member States to apply new regulations on the VAT treatment of vouchers by 1 January 2019 at the latest. The Council’s Directive aims to reduce the risk of tax avoidance and avoid inconsistencies by implementing a common approach for VAT rules on...
    • By Marosa VAT
    • Published 15/04/2018 14:21
  • Sweden limits input VAT on hotel expenses

    The Swedish authorities will no longer allow unlimited deduction of VAT on hotel expenses. As from 1 January 2017, these expenses can be deducted to a maximum amount of SEK 300. This limit is the same as the threshold already applicable on meals and restaurant expenses, although a reduced deduction is foreseen on the alcoholic drinks component of these expenses. VAT refund claims via your VAT return or via Directive 2008/09/EC must consider these new deduction limits when claiming a VAT...
    • By Marosa EU VAT
    • Published 04/04/2017 22:03
  • VAT rules changes in Swedish 2017 Budget law

    Sweden has published the 2017 budget law confirming changes previously announced and publishing new developments to their current VAT rules. As from January 2017, VAT rules regarding deduction of input tax on expenses such as meals, entertainment or refreshments will only be allowed up to SEK 300 per person and per event. This amount is only €31 at this months’ FX rate, which means companies should review expenses carefully to make sure that their refund application is made for the...
    • By Marosa EU VAT
    • Published 30/09/2016 8:22
  • Sweden proposes a VAT registration threshold

    Sweden is planning to introduce a VAT registration threshold for small established companies. Together with Malta and Spain, Sweden is one of the few countries who does not have this type of simplification for small businesses. The proposed threshold would be set at SEK 30,000, which is the equivalent to circa €3,100. This is a rather low threshold and very few businesses will be eligible to deregister from VAT. Why use VAT registration threshold? The system of registration thresholds allows...
    • By Marosa EU VAT
    • Published 29/07/2016 8:26