Country overview: SwedenPlace of Supplies of Services (PoSS) rules in 2010 |
| Sweden | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No |
| Force of attraction rules regarding PE's? | No, not after implementation of draft legislation. |
| Do sanctions apply for failing to report reverse charged services? | Yes, if taxpayer is not fully entitle to input VAT recovery. |
| Projected time period for ESLs for services? | Quarterly if the company only provides services, monthly if company provides both goods and services. |
| Do thresholds apply to ESLs for services? | Yes, for 2010–2011, if supplies, acquisitions, and transfers are less than SEK 1,000,000 per quarter and also during the preceding four quarters, the ESL may be filed on a quarterly basis. From 2012 and on, the threshold is SEK 500,000. |
| ESL filing deadline? | 20th day following filing period (25th day following filing period if submitted electronically) |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Yes |
| ESL for services format already published? | No |
| Projected time period for ESLs for goods? | Monthly |
| Do thresholds apply to ESLs for goods? | Same as for services. |
| ESL filing deadline? | 20th day following filing period (25th day following filing period if submitted electronically) |
| Impact on e-filing procedure? | Not expected. |
| VAT return adapted? | Not expected. |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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