Swedish Tax Agency Clarifies Final Payment Responsibility for VAT

The Swedish Tax Agency March 25 issued Position Statement No. 8-112199-2025, clarifying final payment responsibility for VAT when stated in the law, but when the invoice doesn’t state that a person other than the invoice recipient has the responsibility. The position statement clarifies that: 1) amounts that a taxable person receives from the acquirer as compensation for expenses incurred in the acquirer’s name and on their behalf and booked in a suspense account, aren’t included in the taxable amount under EU Directive 2006/112/EC on the common system of VAT; 2) the taxable person must provide evidence of the actual expense ...