Etikett: loigkkretsar
2021.04.01
Reverse VAT return for Integrated Circuit Devices
The new rules mean that transactions must be reported with so-called reverse charge VAT if the value of the sale exceeds SEK 100,000. Reverse charge VAT means that the seller invoices without VAT and that the buyer must report and pay in the output VAT. If the buyer has full right to deduct input VAT, only one report is made in the VAT return, since […]
