Rental of doctor
The Swedish Board for Advance Rulings has stated that rental of doctors should be regarded as a staffing service subject to VAT, despite the fact that the doctors providing VAT exempt medical services.
Proposal for increased tax surcharge
The Swedish government has recently published a white paper which proposes increased tax surcharges in order to strengthen the general preventive effect of the tax surcharge and to make the sanctions system more legitimate and fair. The proposal implies that the tax surcharge may amount to as much as 27% in case of repeated errors and for discretionary assessments. The legislative amendments are proposed to enter into force on April 1, 2019.
Tax rate for spices and herbs growing and sold in pots
The Swedish Board for Advance Rulings has stated that sales of growing (living) spices and herbs sold in pots are not considered to be foodstuff and are therefore not covered by the reduced VAT rate 12% but are subject to the normal VAT rate 25%.
The above information was kindly provided by Mats Holmlund from SKEPPSBRON SKATT, Sweden. If you need any further information you can directly contact Mats, email to: Mats.Holmlund@skeppsbronskatt.se.
Disclaimer: The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.