1994: 200
1. This Act shall enter into force on 1 July 1994, when the Act (1968: 430) on VAT and the Act (1991: 119) on the refund of VAT to foreign entrepreneurs shall cease to apply.
2. The repealed laws still apply in respect of circumstances relating to the period before the entry into force of the new law. The rules in ch. in the new law, however, also applies to older conditions. Lag (1994: 473) .
3. Tax in accordance with this Act is equated in applicable parts with tax in accordance with the Act (1968: 430) on VAT.
4. In activities relating to the leasing of traffic by road, bridge or tunnel or the leasing of a railway facility for railway traffic, input tax deductions shall also be allowed for taxes relating to acquisitions or imports made from 1 October 1992.
7. The Act (1968: 430) on VAT in its wording before 1 July 1986 still applies to a grant of a right to a patent, right of use for construction or invention relating to taxable goods and right of use for systems or programs for automatic data processing on a written agreement on the lease was met before the said date.
8. The regulations on appeal in ch. 20 Section 9 does not enter into force until 1 October 1994. Decisions issued by the tax authority before the entry into force are appealed in accordance with older regulations. Lag (1994: 473) .
1994: 1798
1. This Act enters into force at the same time as the Act (1994: 1500) due to Sweden's accession to the European Union.
2. In the case of goods for which tax liability for importation according to ch. § 5 entered into force before the entry into force, the older provisions apply.
3. For Community goods which at the time of the entry into force of the new law are in customs warehouses, customs warehouses or free ports or which are subject to temporary importation or transit in Sweden, when the goods are released for free circulation, outgoing tax shall be levied on imports in the order applies to customs.
4. Older provisions otherwise apply in respect of circumstances relating to the period before the entry into force.
5. The provisions in ch. 8 Sections 16 a-16 f on adjustment of deductions for input tax in certain cases shall not apply to acquisitions made before the entry into force of this Act.
6. The provisions on repatriation in Chapter 9 Section 5, first paragraph, does not apply in cases where the tax liability for the rental no longer exists due to the new provisions in Chapter 3. Section 3, second paragraph, third sentence. However, if an agreement on such rental is reached on or after 1 November 1994, the deductible input tax shall be refunded. Upon application by a property owner who before this time has been granted tax liability for such letting, the tax
authority may decide that letting shall be taxable even after the entry into force. In such cases, the general provisions in ch. 9 apply. in the case of letting.
1994: 1893
This Act shall enter into force on 1 January 1995.
1995: 581
This Act shall enter into force on 15 June 1995.
1995: 700
1. This Act shall enter into force on 1 November 1995.
2. The provisions in Chapter 9 b. does not, however, apply to travel services put into circulation before 1 January 1996.
3. Older provisions shall be applied to the sale of goods covered by the provisions of Chapter 9 a. in cases where the right to deduct tax relating to the acquisition or import of the goods occurred before the entry into force.
4. In the event of turnover after the entry into force of a product which before the entry into force has been acquired through a turnover that has been exempt from tax according to ch. 23 § 1 or 7, a taxable dealer may apply the provisions of Chapter 9 a. regardless of the restrictions that follow from § 1. If the retailer is unable to show the purchase price of the goods, this shall be considered to have been 50 per cent of the sale price after the entry into force.
5. The provisions in ch. 30 a and 30 d §§ and ch. 10 Sections 6 and 7 in their new wording as well as the provisions in the new section 30 g and in the new chapter 10 a shall, however, apply for a period from 1 January 1995.
1995: 931
This Act shall enter into force on 1 January 1996.
1995: 1207
1. This Act shall enter into force on 1 January 1996.
Older provisions on accounting and payment of VAT still apply in respect of accounting periods that have expired before the entry into force.
The same applies to the accounting period whose final month is December 1995 and which due to the provisions in ch. Section 8, second paragraph or in the repealed Chapter 14 Section 10 ends after the entry into force.
Older provisions in ch. 14 Section 3 still applies in respect of tax years that have begun before the entry into force.
1995: 1286
1. This Act enters into force on 1 January 1996. Older provisions, however, apply to VAT for which a tax liability arose before the entry into force.
2. The provisions in ch. 21 and 30 a §§ and ch. 10 Section 6 of the new wording of the sections and the provision in Chapter 3 However, section 21 a applies for a period from 1 January 1995.
The provisions in ch. 10 Section 11 is applied in respect of cases referred to in Chapter 3. §§ 21 and 30 a in the new wording of the sections and in the case of cases referred to in ch. § 21 a for time from 1 January 1995.
1995: 1364
1. This Act shall enter into force on 1 January 1996.
2. If the person who sells general news papers has received compensation no later than 31 October 1995 for newspapers that are to be delivered on 1 January 1996 or later, ch. Section 3, third paragraph, does not apply.
1996: 536
This Act shall enter into force on 1 July 1996.
1996: 661
This Act shall enter into force on 1 July 1996.
1996: 713
1. This Act shall enter into force on 1 July 1996.
Older provisions on accounting and payment of VAT still apply in respect of accounting periods that have expired before the entry into force.
1996: 794
This Act shall enter into force on 1 January 1997.
1996: 965
This Act shall enter into force on 1 January 1997.
1996: 1174
This Act enters into force on 1 January 1997. Older regulations still apply in respect of circumstances relating to the period before its entry into force.
1996: 1320
This Act enters into force on 1 January 1997. Older provisions apply to circumstances relating to the period before the entry into force. The provision in ch.
However, section 30 a, third paragraph, shall apply for a period from 1 January 1996.
1996: 1327
1. This Act shall enter into force on 1 January 1997.
2. 1 kap. Section 3, third paragraph, shall not be applied to such educational services that become taxable in accordance with this Act on - the services are put into circulation no later than 30 June 1997,
- the services relate to a scheduled training started by the student by 15 November 1996 and to be carried out for a continuous period of at least one year, and payment for the services was received by 31 December 1996 at the latest.
3. If a person who in other cases than 2 sells such services which by this Act become taxable received compensation for the services no later than 30 September 1996 and the compensation relates to services to be provided on 1 January 1997 or later, ch. Section 3, third paragraph, does not apply.
4. If the training provider is placed under state supervision by 30 June 1997, the training provider's turnover of training services shall not be taxable between 1 January and 30 June 1997. What has now been said applies insofar as the training services correspond to those to which the supervision is to apply. Lag (1997:
220) . 11996: 1406
This Act enters into force on 1 January 1997. The new provisions in ch. Section 8 applies in respect of tax years commenced on or after 1 January 1997.
1997: 220
This Act shall enter into force on 1 July 1997. However, the new provision shall apply for a period from 1 January 1997.
1997: 331
1. This Act shall enter into force on 1 July 1997.
2. The new provisions in ch. Section 7 regarding telecommunications services applies in respect of such services provided on or after 1 July 1997 and for such services for which advance payment was made on or after 1 January 1997 and which is performed on or after 1 July 1997.
1997: 502
1. This Act shall enter into force on 1 November 1997.
2. Older provisions still apply in respect of accounting periods that have expired at the latest at the end of 1997 and for periodic compilations relating to time before the end of 1997. The same applies to accounting periods which due to the provisions in ch. Section 8, third paragraph, ends in January 1998. Act (1997:
1036) .
3. In applying the provisions on limitation of the right to repayment in ch. Section 9 shall also take into account the obligation to pay tax in accordance with the Tax Payment Act (1997: 483).
1997: 1036
This Act shall enter into force on 1 January 1998.
1998: 193
According to the Riksdag's decision, it is prescribed that ch.
The Value Added Tax Act (1994: 200) shall cease to apply at the end of June 1998.
1998: 255
This Act shall enter into force on 1 January 1999.
1998: 300
This Act shall enter into force on 1 July 1998. Older provisions shall apply to activities relating to the period before its entry into force.
1998: 346
This Act enters into force with regard to the change of the words "Skattemyndigheten i Dalarnas län" to "Skattemyndigheten i Gävle" in ch. Section 2, first paragraph and Chapter 20 Section 1, second paragraph, on 1 January 1999. In other respects, the Act enters into force on 1 July 1998.
A group registration decision may not prescribe that a VAT group shall be deemed to have been formed before 1 January 1999.
Older provisions apply in respect of VAT for which tax liability arose before the entry into force.
1998: 500
This Act shall enter into force on 1 October 1998.
1998: 542
This Act shall enter into force on 1 January 1999.
1998: 586
This Act shall enter into force on 1 July 1998.
1998: 1675
This Act shall enter into force on 1 January 1999.
1999: 310
This Act shall enter into force on 1 January 2000.
1999: 422
This Act shall enter into force on 1 July 1999.
1999: 450
This Act enters into force on 1 July 1999. However, older provisions still apply to matters relating to the period before the entry into force.
1999: 640
This Act enters into force on 1 January 2000. However, older provisions still apply in respect of circumstances relating to the period before the entry into force.
1999: 1103
This Act enters into force on 1 January 2000 and is applied for the first time for the financial year that begins immediately after 31 December 1999. In the case of those who are obliged to keep accounts in accordance with the Agricultural Accounting Act (1979: 141), however, ch. Sections 7 and 17 apply in their older wording. 1999: 1130
This Act shall enter into force on 1 January 2000.
1999: 1283
This Act enters into force on 1 January 2001. Older provisions still apply in respect of circumstances relating to the period before the entry into force.
1999: 1406
This Act enters into force on 1 July 2001. Chapter 3 Section 8, first paragraph 2 in its new wording also applies to education which, on the basis of the transitional provisions in the Student Aid Act (1999: 1395), entitles the student to student aid in accordance with the repealed Student Aid Act (1973: 349). 2000: 54
This Act shall enter into force on 1 March 2000 and shall apply for the first time in respect of the tax year beginning on or after 1 January 2001.
2000: 143
1. This Act shall enter into force on 15 April 2000.
2. The provision in ch. Section 2 c applies from the date on which the Act (2000: 142) on agreements with Denmark on VAT for the fixed road connection across the Sound enters into force.
Older provisions still apply in respect of circumstances relating to the period before the entry into force.
2000: 478
1. This Act shall enter into force on 1 July 2000.
2. If the Tax Authority in Gävle has announced a decision before the entry into force and the decision has been appealed, the Swedish National Tax Board shall bring the public action in a general administrative court.
3. The older wording of ch. Section 9 still applies in respect of circumstances relating to the period before the entry into force.
4. The new wording of ch. Section 1, second paragraph, applies as regards the reference to Chapter 11. § 5 third paragraph on conditions on 1 January 2001 or later.
2000: 500
1. This Act enters into force on 1 January 2001. The new provision in ch. Section 3, first paragraph 12, however, shall apply for a period from 1 July 2000.
Older provisions still apply in respect of circumstances relating to the period before the entry into force.
3. The older provisions in ch. 8 § 16 a second and third paragraphs and 16 c and 16 d §§ also apply if a new, extension or conversion has taken place or an investment product other than real estate has been acquired before the entry into force, but changed use or transfer of the investment product takes place after the entry into force.
4. In the case of transfer of property that has taken place before 2003: 220
1. This Act shall enter into force on 1 July 2003.
2. The provision in ch. 5 Section 7, first paragraph 2 regarding the services specified in the second paragraph 12 and the provisions in Chapter 5 Section 7, first paragraph 3 and second paragraphs 11 and 12, Chapter 8 1 a §, 10 kap. § 4 a and ch. 19 Section 10 is intended to give effect to Council Directive 2002/38 / EC of 7 May 2002 amending and amending for a limited time Directive 77/388 / EEC as regards the system of value added tax applicable to radio and television broadcasting and certain electronic services way. They shall therefore apply only for the duration of the provisions of Article 1 of this Directive.
Older provisions apply to VAT for which a tax liability arose before the entry into force.
2003: 659
1. This Act shall enter into force on 1 January 2004.
2. Older regulations in ch. 2 b § second sentence, 2 a chap. § 4 second sentence and ch. 9 Section 1, first paragraph and section 2, first paragraph, still apply to decisions of the tax authority.
Older regulations in ch. 9 Section 4 on the commencement of the tax liability still applies if the application has been received before the entry into force.
4. Older regulations in ch. 9 Section 8, second paragraph and Chapter 9 a Section 2 still applies to decisions of the tax authority.
5. Older regulations in ch. 20 Section 1, second paragraph, second sentence and third paragraph still apply to appeals against decisions that have been announced before the entry into force. What is said in the third paragraph about the Swedish National Tax Board shall then instead apply to the Swedish Tax Agency.
2003: 1134
This Act enters into force on 1 January 2004 and applies to invoices issued after the entry into force.
2004: 61
1. This Act shall enter into force on 1 April 2004.
2. What is said in ch. Section 9 on the management of investment funds shall also apply to the management of such mutual funds managed by fund companies or other fund managers which, pursuant to section 3 of the Act (2004: 47) on the introduction of the Investment Funds Act (2004: 46), conduct business in accordance with the Act (1990: 1114) on mutual funds.
2004: 1155
1. This Act shall enter into force on 1 January 2005.
2. The new regulations in ch. Section 31 a applies in the case of sales made on or after 1 May 2004.
3. In other respects, older regulations still apply with regard to VAT for which tax liability arose before the entry into force.
2005: 808
This Act enters into force on 1 January 2006. However, older regulations still apply in respect of circumstances relating to the period before 1 January 2006.
2006: 823
1. This Act shall enter into force on 1 July 2006.
Older provisions apply to VAT for which the tax liability arose before the entry into force.
2006: 905
1. This Act enters into force on the day the Government decides in respect of ch. Section 18 and otherwise on 1 January 2007.
Older regulations still apply in the case of VAT for which an accounting obligation arose before the entry into force.
3. Taxpayers who before the entry into force report VAT in accordance with the general rules in ch. Section 6 may, upon entry into force, choose to apply the
the transition may take place at the beginning of the financial year that begins after the entry into force.
2006: 1031
1. This Act shall enter into force on the date determined by the Government.
Older regulations shall continue to apply in respect of VAT for which a tax liability arose before the entry into force.
3. The new regulations in ch. 2 §, 10 kap. 1 and 11 e §§, ch. 11 Section 8 and Chapter 13 Section 14 applies, however, in the case of value added tax relating to payment in advance or on account of which tax liability arose before the entry into force, if the tax is not reported before the entry into force on the basis of the regulations in Chapter 13. § 14 in its older wording.
4. With regard to the new regulations in ch. 13 Sections 6, 8, 18 a and 18 b, older regulations shall still apply in respect of value added tax for which an accounting obligation arose before the entry into force.
2006: 1389
1. This Act shall enter into force on 1 January 2007.
2. The new wording shall also apply to compensation received on or after 1 December 2006 if the compensation only relates to transport in a ski lift provided in full on or after 1 January 2007.
3. In other respects, the older wording shall continue to apply in respect of value added tax for which tax liability arose before the entry into force.
2007: 1341
1. This Act shall enter into force on 1 January 2008.
Older provisions still apply to grants decided before the entry into force.
2007: 1376
1. This Act shall enter into force on 1 January 2008.
Older regulations shall continue to apply in respect of VAT for which tax liability has arisen before the entry into force.
3. The older regulations in ch. 2 § 2 and 5 § first paragraph 1 shall not be applied to the extent they involve
- that by taking out goods it is understood that the person who is liable to tax transfers a good to someone else for compensation that is less than a value calculated according to ch. 3 § 2 a and such reduction is not market-based, or
- that with the removal of a service is meant that the taxpayer performs, has performed or otherwise provides a service to himself or his staff for private purposes or for other non-business purposes, if the service is provided for compensation less than a value calculated according to ch. 3 § 2 b and such a
reduction is not market-based.
4. In the case of new, extension or conversion of an apartment held with a tenancy or tenant-ownership, the new regulations in ch. Sections 7 and 8 on construction projects that commence after the entry into force.
5. The new provisions in ch. 13 Section 13 applies to construction projects that commence after the entry into force. If an invoice for an advance or on account is issued before the entry into force, but payment of the invoice takes place after the entry into force of the new regulations, the tax and accounting obligation for the transaction shall arise when the invoice is paid.
6. The new provisions in ch. § 1 third paragraph and § 2 e shall not be applied to amounts specified in the invoice or similar document that has been issued before the entry into force.
2008: 226
1. This Act shall enter into force on 1 July 2008.
Older provisions still apply to grants decided before the entry into force.
2008: 1344
1. This Act shall enter into force on 1 January 2009.
Older provisions shall continue to apply for tax years beginning before the entry into force.
2009: 1333
1. This Act shall enter into force on the date determined by the Government.
2. The provisions in Chapters 19 and 20 shall apply to applications for refund of input tax submitted from the date of entry into force of the Act. Older
2. The provisions in Chapters 19 and 20 shall apply to applications for refund of input tax submitted from the date of entry into force of the Act. Older