August 2009

Sweden Focus

Swedish tax authorities query Place of Supply

The Swedish VAT authorities have been actively querying 8th Directive claims with a view to establishing whether Moms was correctly charged, as opposed to falling under the new reverse charge rules. ITR expect these sorts of queries to increase in the future from other EU tax jurisdictions. Any companies doing business abroad should ensure they fully understand their Cross Border VAT position prior to committing to the delivery of products or services in a foreign country.