Swedish hospitality VAT rule changes
The Swedish tax office has issued a number of changes to the right to deduct hospitality VAT based on European Union rules. These include:
- The upper limit of VAT deductions per corporate hospitality client has been raised from SEK 90 to SEK 300
- For staff, the same caps have been raised from SEK 200 to SEK 300
Instead of the above, companies may still apply the old, pre-EU entry rule of SEK 180 per person.
In both cases, the right to deduct the VAT incurred depends on the expenditure also being deductible for corporate income tax.