The book provides a detailed summary on Sweden’s VAT system, sufficiently in depth to give a non-resident business an understanding of its VAT liability; or give it the ability to predict liability on future or reorganised business; and to permit it to manage some elements of compliance. The book covers common and important VAT issues that should be considered under Swedish law including, amongst other things
- The scope of VAT
- Taxable Persons
- Taxable Transactions
- Place of Supply
- Chargeable Amount
- Tax Rates
- Deduction and recovery of input tax
- Extension or shifting of VAT liability
- Administrative Matters
- Interest and Penalties
- Statute of Limitations
- Special Regimes or Arrangements, e.g. a sale of a going concern
Fredrik Erneholm is the head of Bird & Bird’s international VAT group. The book is based on his contribution to the Bloomberg BNA new reference work – the VAT Navigator.
An excerpt of the book can be viewed here.
The book can be acquired free of charge by contacting Maria Schöning via e-mail. Please include in the subject line: "VAT Pocket Guide", your name, business and postal address.