The national implementation of VAT Grouping in Sweden

• Kristoffersson, Eleonor ^[1]
  1. [1] Örebro University

     Örebro University

     Suecia

     
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Vol. 10, Nº. 1, 2020 (Ejemplar dedicado a: VAT Grouping)
• Idioma: inglés
• Enlaces
  • Texto completo
• Resumen

  • This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The first groups were founded in 1999. In Sweden, only certain categories of entities may form VAT groups. VAT groups are mainly to be found in the financial and insurance sectors. Also, entities which are commission agents and principals, and which have a commission link such as that referred to in Chapter 36 of the law on income tax may form VAT groups. The reason not to extend the possibility to form VAT groups to all groups of companies was that the state otherwise would lose too much revenue. This limitation to only certain categories of entities is a feature that really stands out regarding Swedish VAT groups from a comparative perspective.