Sweden Tax Agency Clarifies Input VAT Breakdown for Mixed Activities

The Swedish Tax Agency Oct. 15 issued Position Statement No. 8-332268-2025, clarifying the input VAT breakdown for mixed activities. The clarification explains that: 1) when input tax is divided for acquisitions in mixed operations, the VAT Act requires that the division be based on reasonable grounds and reflect resource consumption as much as possible, but the taxable person can opt to apply the VAT Directive’s annual turnover provisions as the apportionment basis instead of those in the Act; 2) the VAT Directive can be applied if an acquisition is partially subject to a deduction limitation and is utilized to the ...