Sweden Tax Agency Clarifies Division of Input VAT

The Swedish Tax Agency Feb. 2 issued Statement No. 8-2749853, clarifying its position on the division of input VAT. The clarification explains that: 1) an acquisition or import must generally be associated with an outgoing transaction that does or doesn’t entail a right to deduct input VAT; 2) it can, however, be used in a way that not all of the input VAT is deducted, under specified circumstances; 3) the Supreme Administrative Court interpreted in 2023 and 2014 the division of input tax in a “mixed business” with transactions that do and don’t involve the right to deduct input VAT; ...