Swedish Healthcare, Dental and Beauty Accounting

Swedish accounting for healthcare, dental care and beauty services (vård, tandvård, skönhet). Covers the VAT exemption in ML 2023:200 10 kap 6-13 §§ (sjukvård och tandvård) och 14 § (social omsorg): what counts as sjukvård, the 22 legitimerade yrken, the medical vs aesthetic boundary for botox, fillers, laser and tandblekning with the evidence it needs, uthyrning av vårdpersonal after HFD 2018 ref. 41, intyg, företagshälsovård, massage, and taxable goods such as glasögon; plus running a mixed clinic: direct attribution before apportionment, 95 %-reglerna, keys after HFD 2023 ref. 45, justering of input VAT, why frivillig beskattning is unavailable when letting to an exemp…