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  • Sweden limits input VAT on hotel expenses

    The Swedish authorities will no longer allow unlimited VAT deduction 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 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, deduction of input VAT 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 correct amount. Exceeding...
    • By Marosa EU VAT
    • Published 30/09/2016 8:22
  • Sweden proposes a VAT registration threshold

    Sweden is planning to introduce a 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. The system of registration thresholds allows small businesses to avoid a VAT...
    • By Marosa EU VAT
    • Published 29/07/2016 8:26