Swedish VAT (moms) compliance reference. Covers momsredovisning periods/deadlines, EU VAT (omvänd skattskyldighet, reverse charge, tjänstehandel, varuhandel, trepartshandel, OSS), import/export moms, representation moms (300 SEK cap), mixed verksamhet (proportionell avdragsrätt, HFD 2023 ref. 45), jämkning of input VAT on capital goods, frivillig skattskyldighet for uthyrning, momsdeklaration Ruta 05-62 to BAS 26xx mapping, complete BAS 26xx series, error patterns, penalties, and law references (ML 2023:200, SFL, EU VAT Directive). Trigger on ANY Swedish moms/VAT question, momsdeklaration, EU trade VAT, reverse charge, representation, blandad verksamhet, jämkning, BAS 261…
