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Sweden VAT measures for coronavirus

  • Jun 29, 2020 | Richard Asquith

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.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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