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Sweden VAT measures for coronavirus

  • Dec 10, 2020 | Richard Asquith

10 Dec - consultation on extending monthly VAT payments to 6-month payment plan in 2021. Also for exetnsion for quarterly tax payers to 6-months

13 Nov - Sweden is extending by another year to the end of 2021 the possibility for taxpayers to apply for a VAT payment deferral.

29 June - VAT on bad debt invoices issued between Feb and the end of 2020 may be reclaimed if older than 90 days without audit.

9 April update - Businesses below SEK 3million annual turnover may switch to VAT cash scheme. Small companies below SEK 1million can appl for extending VAT reporting period.

Update 30 March - timings of proposals below are now confirmed as coming into force on 30 March 2020.

Sweden has become the latest country to introduce Value Added Tax easement measurers to help businesses cope with the economic downturn of the Covid-19 crisis. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

As part of a kr 300 billion (Swedish Crown) support package, companies may delay VAT payments and other tax settlements for up to 12 months. The measure will be backdated to January 2020, can last until September 2020 for quarterly VAT reporters. For anual VAT payers, the measure is introduced between 27 December 2019 and 17 January 2021.

There will also be a range of loan packages, salary support and direct measures for the airline industry.

Explore more content like this in our Building for COVID-19 recovery hub

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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