Special provision on chargeable event for cash of delivery
According to the Old Act, the chargeable event for cash of delivery (Sw. postförskott) occurred at the time of dispatch of the goods. As there is no corresponding article in the VAT Directive, this rule was abolished. Under the New Act, the chargeable event for cash of delivery occurs when the goods or the services are supplied, in accordance with the main rule under the VAT Directive.
New provision on taxable amount when transferring goods to another Member State
Under the VAT Directive, the taxable amount when transferring goods to another EU Member State shall be the purchase price of the goods or, in the absence of a purchase price, the cost price. As there was no corresponding provision in the Old Act, this has been implemented in the New Act.
Provisions on conversion between currencies
In situations where the taxable amount is expressed in a currency other than that of the EU Member State in which assessment takes place, the VAT Directive provides that the exchange rate applicable is connected to the time when the VAT becomes chargeable. However, the Old Act connected the exchange rate to the occurrence of “tax liability”, i.e., a term not used in the VAT Directive. The New Act has been adjusted to the VAT Directive meaning that the conversion should be made when the VAT becomes chargeable. In accordance with the preparatory works, this means a smaller material change.
Exemption for intra-community acquisitions of products subject to excise duty
The exemption from VAT regarding intra-community acquisitions of products subject to excise duty shall only apply to duty-suspension arrangements under the New Act. The new requirement of duty-suspension arrangements has been introduced in accordance with the VAT Directive and means a material change compared to the Old Act.
Exemption for supply of services by an independent group of persons
Supply of services by an independent group of persons that is carrying out activities exempt from VAT, for the purpose of providing services directly necessary for the exercise of such activities to the group members, are exempt from VAT under the VAT Directive provided that such exemption is not likely to cause distortion of competition. The competition requisite in the Old Act had a different wording. In order to avoid that the Swedish rules are applied narrower than the VAT Directive, the competition requisite has been adjusted to the VAT Directive. According to the preparatory works, this change may mean a material change in some cases.
Abolished invoice requirement for payments made before a supply of goods
Under the VAT Directive, an invoice shall be issued on payments made before a supply of goods within the EU is carried out. However, there is no requirement to issue an invoice for payments made in advance if the supply is exempt from VAT. The Old Act did not provide for such exemption from the invoicing requirement, which now has been introduced in the New Act.
Revised calculation of annual turnover
Taxable persons whose annual turnover is no higher than EUR 5,000 may be exempt from VAT under the VAT Directive. The annual turnover was in the Old Act calculated based on the taxable amount on taxable transactions. However, based on a ruling from the Court of Justice of the European Union, the annual turnover shall be the value of such transactions (excl. VAT). Based on this ruling, the annual turnover shall be calculated based on the value of the taxable transaction under the New Act.
As there are situations where the taxable amount does not correspond to the value of the taxable transaction, such as in respect of the supply of second-hand goods when the margin scheme (Sw: "vinstmarginalbeskattning") is applied, the wording in the New Act provides for a material change in these situations.