Mervärdesskattelag

This provision says when sales tax liability arises, including on delivery or performance, advance payment, receipt of certain payments, own use, and special timing rules for continuous supplies and certain composite services.

Skatteförvaltningen kan på ansökan behandla vissa näringsidkare som en skattskyldighetsgrupp, och grupperna måste uppfylla vissa villkor. En skattskyldighetsgrupp och ett renbeteslag har också särskilda meddelande- och skatteansvar.

Certain traders can be treated as one taxpayer group, and the tax authority may decide this on application.

Skatteförvaltningen kan på ansökan besluta att flera näringsidkare ska behandlas som en skattskyldighetsgrupp, om villkoren är uppfyllda. Vissa grupperingsregler och deklarations-/betalningsskyldigheter gäller särskilt.

This section says when the obligation to pay sales tax arises.

Tax on a sale becomes due when the goods are delivered or the service is performed, when payment or part payment is received earlier, when payment under section 79 is received, or when goods or services are taken for own use.

This section sets when the obligation to pay sales tax arises, including on delivery or performance, early receipt of payment, receipt of payment under section 79, or when goods or services are put to own use.

A bankruptcy estate is separately taxable for business it carries on independently after the trader has been declared bankrupt.

Ett konkursbo är separat skattskyldigt för den verksamhet det driver självständigt efter att näringsidkaren har gått i konkurs.

A bankruptcy estate is separately taxable for business it carries on independently after the trader has been declared bankrupt.

A bankruptcy estate is separately tax-liable for business it carries on independently after the entrepreneur has been declared bankrupt.

Tax liability for self-use of construction services and for intra-Community acquisition arises at specified times or events.

The provision sets when tax liability arises for self-used building services and certain intra-Community goods transactions.

The tax liability for self-use building services and intra-community goods acquisitions arises at specific completion, receipt, payment, or monthly delivery points.

The tax liability for own-use construction services and intra-Community acquisitions arises at specified events, such as completion, receipt, payment before receipt, or acquisition.

A bankruptcy estate is separately tax liable for business it carries on independently after the entrepreneur has been declared bankrupt.

A bankruptcy estate is separately tax-liable for business it carries on independently after the entrepreneur has been declared bankrupt.

A bankruptcy estate is separately tax liable for business it carries on independently after the business operator has been declared bankrupt.

Bestämmelsen anger när skattskyldigheten uppkommer för eget bruk av byggtjänster, gemenskapsinternt varuförvärv och viss varuförsäljning.

Bestämmelsen anger när skattskyldigheten uppkommer för eget bruk av byggtjänster, gemenskapsinternt varuförvärv och viss varuförsäljning där köparens betalning godkänns.

This section says when the tax liability arises for self-used construction services, intra-Community acquisitions, and certain goods sales: at completion, receipt/payment, transfer, acquisition, end-of-month for continuous supplies, or when buyer payment is approved.

Sales tax liability under section 1 arises when the goods are delivered, the service is performed, consideration is received in advance, payment under section 79 is received, or the item is taken for own use.

Sales tax liability under section 1 arises when delivery or performance occurs, when payment is received early, when payment under section 79 is received, or when goods/services are taken for own use.

Skattskyldigheten för försäljning enligt 1 § uppkommer vid leverans eller utförd tjänst, när betalning eller delbetalning kommit in före den tidpunkten, när betalning enligt 79 § kommit in, eller när en vara eller tjänst tas i eget bruk.

Skatt på försäljning enligt 1 § uppkommer när varan levereras, tjänsten utförs, betalning eller förskott tas emot, betalning enligt 79 § kommer in, eller varan eller tjänsten tas i eget bruk.

The section defines what counts as a good and what counts as a service.

The section defines “vara” (goods) and “tjänst” (services).

This section defines what counts as a good and what counts as a service.

This section defines what counts as a goods and what counts as a service.

This section says when sales tax liability arises: on delivery or performance, on early receipt of payment, on receipt of payment under section 79, or when goods/services are taken for own use.

Skatt på försäljning enligt 1 § blir aktuell när varan levereras, tjänsten utförs, betalning tas emot i förväg, betalning enligt 79 § kommer in, eller varan/tjänsten tas i eget bruk.

This provision says when the tax liability for sales arises, mainly when delivery or performance occurs, when payment is received in advance, when payment under section 79 arrives, or when goods or services are taken for own use.

This section defines what counts as a “vara” (goods) and a “tjänst” (service).

This section defines “vara” (goods) and “tjänst” (services).

This section defines “vara” (goods) and “tjänst” (services).

This section sets when tax liability arises for self-used building services, intra-Community acquisitions, and certain goods sales, including special timing rules for continuous supplies.

This section sets when tax liability arises for self-used construction services, intra-Community acquisitions, and certain goods sales.

Bestämmelsen anger när skattskyldigheten uppkommer för eget bruk av byggtjänster, gemenskapsinternt varuförvärv och viss försäljning av varor.

The provision sets when tax liability arises for self-used construction services and intra-Community goods acquisitions, including special timing rules for continuous deliveries.

This section defines when a sale of goods or services exists, and treats certain transfers of goods to another Member State as sales unless an exception applies.

This section defines when a good or service counts as a sale, and treats certain transfers of goods from Finland to another EU Member State as a sale unless an exception applies.

This section defines several VAT terms, including sale of goods, sale of services, certain cross-border transfers treated as sales of goods, and different kinds of vouchers.

This section defines when a sale of goods, a sale of services, a cross-border transfer of goods, and different types of vouchers are treated under the VAT rules.

Tax liability arises at specific times for self-used building services, intra-Community acquisition of goods, and certain goods sales when the buyer’s payment is approved.

The tax obligation arises at specific timing points for self-used construction services, intra-Community acquisitions, certain continuous deliveries, and certain sales where a buyer’s payment is approved.

Tax liability arises at specific times for self-used construction services, intra-Community acquisitions of goods, and certain goods sales.

This provision defines sales of goods, sales of services, certain cross-border transfers of goods, call-off stock, and vouchers, and sets when some transfers are treated as sales.

Defines sales of goods/services, treats certain cross-border transfers of goods as sales, and sets call-off stock and voucher rules.

The section defines sales of goods, sales of services, vouchers, and when certain cross-border transfers of goods are treated as sales.

The provision defines “goods” and “services.”

Varor omfattar vissa materiella föremål och energinyttigheter, och tjänster är allt annat som kan säljas i rörelse.

The section defines “vara” (goods) and “tjänst” (services).

This section defines “goods” and “services.”

This section sets out when an agent’s sales are treated as sales by the agent and the principal, and when certain business-transfer or bankruptcy transfers are not treated as sales.

Rules on when sales are deemed to occur through an agent, and when transfers linked to business transfers or bankruptcy are not treated as sales.

The section treats certain agent-mediated sales and purchases as sales between the agent, principal, buyer, or seller. It also excludes some business-transfer and bankruptcy transfers from being treated as sales, with a partial-use rule when deduction rights apply only in part.

The section treats certain agency sales and purchases as sales by and to the principal, and sets special non-sale treatment for transfers tied to business transfers and bankruptcy.

The section defines “vara” (goods) and “tjänst” (services).

This section defines “vara” (goods) and “tjänst” (services).

Section 17 defines what counts as goods and services.

Paragrafen definierar när vissa försäljningar anses ha skett, särskilt via ombud, distansförsäljning och elektroniska gränssnitt.

The section defines several VAT concepts, including deemed sales through an agent and definitions of distance sales of goods, and it excludes some transfers from being treated as sales.

This section defines when a sale is treated as happening for VAT purposes, including agent sales, distance selling, platform-facilitated sales, and certain business-transfer situations.

This section defines sales of goods and services, rules for certain cross-border goods transfers, and the meaning of vouchers.

This section defines sales of goods, services, vouchers, and certain cross-border transfers of goods.

This section defines when a goods or services transaction counts as a sale, including special rules for intra-EU transfers, consignment stock, and vouchers.

The section defines when a good or service counts as a sale, and when a goods transfer to another EU member state is treated as a sale or not treated as one.

A good or service taken into own use is also treated as a sale, as provided in sections 21–26.

A good or service taken into own use is also treated as a sale, as provided in sections 21–26.

Taking a good or service into own use is also treated as a sale.

Taking a good or service for own use is also treated as a sale, as stated in sections 21–26.

This section defines sales of goods and services, and sets rules for when cross-border goods transfers are treated as sales or are not treated as sales. It also defines vouchers and gives special rules for consignment stock and single-purpose vouchers.

The section defines sales of goods and services, treats certain transfers of goods to another Member State as sales, and sets exceptions for some temporary transfers, call-off stock, and vouchers.

Section 18 defines sales of goods and services, treats some cross-border transfers and consignment-stock movements as sales, and defines voucher rules.

A good or service taken into own use is also treated as a sale, as sections 21–26 provide.

Att ta en vara eller tjänst i eget bruk räknas också som försäljning enligt hänvisningen till 21–26 §§.

A good or service taken into own use is also treated as a sale, as provided in sections 21–26.

The section defines when certain sales of goods or services are treated as sales between an agent and principal, what counts as distance sales, and when platform-facilitated sales or business transfers are not treated as sales.

Reglerna anger när försäljning anses ske genom ombud, när vissa varutransaktioner räknas som distansförsäljning, och när överlåtelser i samband med rörelseöverlåtelse inte betraktas som försäljning.

This provision defines when sales are treated as made by an agent, what counts as distance selling, and when certain business transfers are not treated as sales.

The section treats certain sales through an agent as if the agent and principal had sold to each other, and it excludes some business-transfer and bankruptcy transfers from being treated as sales.

A business must treat certain goods as own use in defined situations, and when tax liability ends it must pay tax on goods still in the taxable person’s possession.

Bestämmelsen definierar när en vara anses tas i eget bruk och säger att skatt ska betalas på kvarvarande varor när skattskyldigheten upphör.

A business must pay tax on goods left in its possession when tax liability ends, and “own use” covers certain private or non-deductible uses of goods by a trader.

A business is treated as using a goods item for its own use if it is taken for private consumption, transferred for no payment, or otherwise used in a non-deductible way. When tax liability ends, tax must be paid on goods still in the taxable person’s possession.

This section sets deemed-sale rules for agency transactions and defines several kinds of distance sales of goods, including imported goods and platform-facilitated sales.

The section deems certain agency, distance-sale, and platform-facilitated sales to have been made by specific parties, and defines several kinds of distance sales.

The section defines when sales are treated as sales by an agent, sets rules for distance sales of goods, and treats some business-transfer and marketplace arrangements as sales or non-sales for tax purposes.

A business’s own use of goods includes taking goods for private consumption, transferring them without payment, or using them in a non-deductible way. When tax liability ends, tax is paid on goods still in the taxpayer’s possession.

A business may be treated as using goods for own use when it takes goods for private consumption, transfers them without payment, or moves them to a use that does not qualify for deduction. When tax liability ends, tax is payable on goods still in the taxpayer’s possession.

The provision defines when a product is treated as used for own use and says tax is payable on goods left in the taxable person’s possession when tax liability ends.

A good or service is also treated as a sale when it is taken for own use, as set out in sections 21–26.

A good or service taken into own use is also treated as a sale, as provided in sections 21–26.

A good or service is also treated as a sale when it is taken into own use, as set out in sections 21–26.

A good or service taken into own use is also treated as a sale.

A business operator may have to pay tax on services taken for private or non-business use, and on services left on hand when tax liability ends. Small-scale private withdrawals are tax-free.

The provision defines when a service is treated as used privately by a trader and says tax is due on services left in the taxpayer’s possession when tax liability ends, while small private withdrawals are exempt.

The provision defines when a business use of a service counts as private use and says tax is due in those cases, but not for minor private withdrawals.

En näringsidkare anses använda en tjänst för eget bruk i vissa privata eller icke-rörelsemässiga situationer, och skatt ska betalas på tjänster som finns kvar när skattskyldigheten upphör. Små uttag för egen eller familjens privata konsumtion beskattas inte.

The section says that taking a good or service into own use is also treated as a sale.

This section says that using a good or service for your own use is also treated as a sale.

A good or service taken into own use is also treated as a sale, as provided in sections 21–26.

A trader’s own use of services is defined and may trigger tax; small private withdrawals of goods or services are not taxed.

A business user is treated as using a service for own use in listed non-business situations, and tax is due when tax liability ends for services still held.

The provision defines “own use” of a service and says tax must be paid when tax liability ends for services still held by the taxpayer; it also exempts small private withdrawals of goods or services from tax.

A business is treated as using a good for its own use in certain cases, and tax must be paid on goods left in the taxable person’s possession when tax liability ends.

Defines when goods are treated as for own use and requires tax to be paid on goods left in the taxpayer’s possession when tax liability ends.

A trader’s goods count as “own use” in several listed situations, and when tax liability ends, tax must be paid on goods still in the taxpayer’s possession as if they were taken for own use.

A trader’s goods count as “own use” if they are taken for private consumption, given away for free, or put to another use that is not deductible under Chapter 10, and tax is payable on goods left in the taxable person’s possession when tax liability ends.

This section says that sections 31, 31 a, 32, and 33 regulate own use of certain services connected to real estate.

This section says that sections 31, 31 a, 32 and 33 contain rules about own use of certain services connected with real estate.

This section says that sections 31, 31 a, 32 and 33 deal with the own use of certain services connected to real estate.

This section says that sections 31, 31 a, 32 and 33 regulate self-use of certain services connected to real estate.

A business operator’s use of goods for private consumption, free transfer, or other non-deductible use counts as own use. When tax liability ends, tax must be paid on goods still in the taxable person’s possession.

Defines “eget bruk” of goods and says tax must be paid on goods left in the taxpayer’s possession when tax liability ends.

Regeln definierar när en vara räknas som eget bruk och säger att skatt ska betalas på varor som finns kvar när skattskyldigheten upphör.

This section says that sections 31, 31 a, 32 and 33 deal with self-use of certain services connected to real estate.

This section says that sections 31, 31 a, 32 and 33 deal with own use of certain services connected to real estate.

This section points to sections 31, 31 a, 32 and 33, which deal with own use of certain services connected with real estate.

A business user is treated as using a service for own use when it is taken for private or non-business purposes, and small-scale private withdrawals of goods or services are not taxed.

Reglerna säger när en näringsidkare ska behandla tjänster som tas i eget bruk och när skatt ska betalas på kvarvarande tjänster när skattskyldigheten upphör. Små uttag för egen eller familjens privata konsumtion är undantagna från skatt.

A business user may owe tax when services are taken for private or non-business use, and tax is also due on services left on hand when tax liability ends.

The provision defines when a service counts as private self-use by a business and says tax must be paid on services left in the taxable person’s possession when tax liability ends. Small private withdrawals are not taxed.

This section says that the rule in 21 § about own use of goods also applies to own use of a right of use to a good owned by an entrepreneur.

This section says that the rules in section 21 apply to the entrepreneur’s own use of the right of use to a thing the entrepreneur owns.

This section says that the rule in 21 § on own use of goods also applies to own use of the right of use to a good owned by a business operator.

This section says that the rule in 21 § on own use of goods also applies to own use of the usufruct of a good owned by a business operator.

Rules on when services count as own use and when tax must be paid on services left when tax liability ends.

The provision defines when a service counts as own use and says tax is paid on services left when tax liability ends, but no tax is due on minor private take-out of goods or services.

A business must pay tax on services used for private or non-business purposes, except for small private withdrawals of goods or services.

This section says that the rule in 21 § on own use of goods also applies to own use of a usufruct right to a good owned by an entrepreneur.

For own use of a usufruct right to a thing owned by a business operator, the rule in 21 § on own use of goods applies.

If a business operator’s usufruct/right of use in a good is used for private purposes, section 21 on private use of goods applies.

This section points to sections 31, 31 a, 32 and 33 for rules on own use of certain services connected to real estate.

Section 23 says that sections 31, 31 a, 32 and 33 deal with own use of certain services connected with real estate.

Section 23 says that sections 31, 31a, 32 and 33 deal with own use of certain services connected to real estate.

This section points to sections 31, 31 a, 32, and 33, which deal with self-use of certain services connected to real estate.

Samples and customary advertising gifts are not treated as own use of goods; restaurant or catering services given to staff are treated as own use in specified cases.

A sample or customary advertising gift is not treated as own use of the goods, while a restaurant or catering service given to staff is treated as own use even if it is not connected to taxable business and similar services are not sold to outsiders.

A sample or customary advertising gift is not treated as own use of the goods; a restaurant or catering service given to staff is treated as own use in the stated circumstances.

A sample or customary advertising gift is not treated as own use of the goods. A restaurant or catering service given to staff is treated as own use even if it is not linked to taxable business and similar services are not sold externally.

This section says that sections 31, 31 a, 32 and 33 cover self-use of certain services connected to real estate.

Section 23 says that sections 31, 31 a, 32 and 33 regulate own use of certain services connected with real estate.

This section says that sections 31, 31 a, 32 and 33 concern own use of certain services related to real property.

Sample goods and customary advertising gifts are not treated as own use of the goods. Restaurant or catering services given to employees are treated as own use, even if not connected to taxable business and even if similar services are not sold to outsiders.

A sample or ordinary promotional gift is not treated as own use of the goods; restaurant or catering services given to employees are treated as own use in the stated circumstances.

A sample transfer or customary promotional gift is not treated as own use of the goods. Restaurant or catering services transferred to staff are treated as own use, even if not connected to taxable business and even if similar services are not sold to outsiders.

For self-use of a usufruct right to a good owned by a business operator, the rules in section 21 on self-use of goods apply.

This section says that the rule in 21 § on own use of goods also applies to own use of the use right to a good owned by a business operator.

This section says that the rule in 21 § on own use of goods also applies to own use of a right of use in a good owned by a business operator.

For own use of a right to use a good owned by a trader, the rule in section 21 on own use of goods applies.

State-owned entities generally do not pay tax on own use of goods or services, but must pay tax on own use of restaurant/catering services and building services in the listed cases.

The State generally does not pay tax on its own use of goods or services, but it must pay tax on its own use of certain restaurant, catering, and building services in the specified cases.

The State generally does not pay tax on its own use of goods or services, but it must pay tax for certain restaurant/catering and construction services in specified cases.

Staten behöver normalt inte betala skatt på eget bruk av varor eller tjänster, men ska betala i vissa fall för restaurang-/cateringtjänster och byggtjänster. Bestämmelsen definierar också när ett gemenskapsinternt varuförvärv föreligger och innehåller flera undantag, gränser och tidsregler.

Bestämmelsen säger att reglerna i 21 § om eget bruk av varor ska tillämpas på eget bruk av nyttjanderätten till en vara som ägs av en näringsidkare.

If a business operator’s right of use to a good is used for personal use, the rule in 21 § on personal use of goods applies.

This section says that the rule in 21 § applies to self-use of the right to use a good owned by a business operator.

The State generally does not pay tax on its own use of goods or services, but it must pay tax on own use of restaurant/catering services and construction services in the stated cross-referenced cases.

The State generally does not pay tax on its own use of goods or services, but it must pay tax for own use of certain restaurant/catering services and construction services in the stated cases.

The State generally does not pay tax on self-use of goods or services, but it must pay tax on certain restaurant/catering services and construction services. The section also defines intra-Community acquisitions and sets conditions and exceptions for them.

A sample or customary advertising gift is not treated as own use of the goods, and a restaurant or catering service transferred to staff is treated as own use in the stated circumstances.

Varuprover och sedvanliga reklamgåvor räknas inte som eget bruk. Restaurang- eller cateringtjänster som överlåts till personalen räknas däremot som eget bruk.

Samples and customary promotional gifts are not treated as own use of the goods. Restaurant or catering services given to staff are treated as own use.

Certain sample or promotional gifts are not treated as own use of the goods, while restaurant or catering services given to staff are treated as own use.

No tax is payable on sales of real property or transfers of certain real-property-related rights, and no tax is payable on certain utility transfers linked to a tax-free usufruct transfer of real property.

Ingen skatt tas ut vid försäljning av fastigheter eller överlåtelse av vissa fastighetsanknutna rättigheter, och inte heller vid vissa överlåtelser av nyttigheter i samband med skattefri nyttjanderätt till fastighet.

No tax is due on sales of real property or transfers of certain property-related rights, and no tax is due on certain utility transfers tied to a tax-free usufruct right.

No tax is paid on sales of real property or transfers of certain property rights, and no tax is paid on related transfers of electricity, gas, heat, or water in connection with a tax-exempt right of use to real property.

A sample or customary advertising gift is not treated as own use of the goods, but a restaurant or catering service given to staff is treated as own use.

Varuprov och sedvanliga reklamgåvor räknas inte som eget bruk. Restaurang- eller cateringtjänster som överlåts till personalen räknas däremot som eget bruk även i vissa andra fall.

A sample or customary advertising gift is not treated as own use of the goods, while a restaurant or catering service transferred to staff is treated as own use in the stated circumstances.

Tax is not payable on certain transfers connected to real property.

Tax is not payable on sales of real property or on transfers of certain rights tied to real property.

No tax is paid on sales of real estate or on transfers of certain rights connected to real estate.

The State generally does not pay tax on own use of goods or services, except for certain restaurant/catering and construction services. The text also defines intra-Community acquisitions and sets special rules for thresholds, transport means, excise goods, call-off stock, and a Tax Administration decision process.

The state generally does not pay tax on its own use of goods or services, but it must pay tax for certain restaurant/catering and construction services. The section also defines and qualifies intra-community goods acquisitions and sets conditions, exclusions, and a 12-month rule for consignment-stock situations.

State generally does not pay tax on its own use of goods or services, except for certain restaurant/catering and construction services.

The state generally does not pay tax on its own use of goods or services, but it must pay tax for own use of restaurant/catering services and building services in the specified cases. The section also defines when a goods acquisition counts as an intra-Community acquisition and gives exceptions, thresholds, and a power for the Tax Administration to decide on application in one case.

This section defines “fastighet” as real property under Article 13b of EU Implementing Regulation (EU) No 282/2011.

The section defines “fastighet” as real property under Article 13b of EU Implementing Regulation 282/2011.

Here, “fastighet” means real property as defined in Article 13b of Council Implementing Regulation (EU) No 282/2011.

The provision defines “fastighet” as real property under Article 13b of Council Implementing Regulation (EU) No 282/2011.

The State generally does not pay tax on its own use of goods or services, but it must pay tax for own use of restaurant/catering services in the cases referred to in 25 a § and building services in the cases referred to in 31 § 1 mom. and 33 §.

The State generally does not pay tax on its own use of goods or services, but it must pay tax for certain restaurant/catering and construction services. The section also defines intra-Community acquisitions and related terms, including rules, exceptions, and a 10,000-euro annual threshold.

The State generally does not pay tax on its own use of goods or services, but must pay tax for own use of certain restaurant/catering and construction services in specified cases. The section also defines intra-EU goods acquisitions, transport vehicles, excise-liable goods, call-off stock rules, and a 10,000 euro annual threshold rule.

This section defines “fastighet” as real property under Article 13b of Council Implementing Regulation (EU) No 282/2011.

"Fastighet" means real property as defined in Article 13b of Council Implementing Regulation (EU) No 282/2011.

The section defines “fastighet” by reference to Article 13b of Council Implementing Regulation (EU) No 282/2011.

No tax is payable on sales of real property or on transfers of certain rights connected to real property.

No tax is payable on sales of real estate or transfers of certain rights tied to real estate, and no tax is payable on transfers of electricity, gas, heat, water, or similar utilities when connected to a tax-free usufruct transfer to real estate.

Skatt betalas inte på vissa överlåtelser som gäller fastigheter, bland annat försäljning av fastighet och överlåtelse av vissa rättigheter knutna till fastighet.

Skatt tas inte ut vid försäljning av fastigheter eller vissa överlåtelser som gäller fastighet, och inte heller vid överlåtelse av vissa nyttigheter i samband med skattefri nyttjanderätt till fastighet.

This section defines what counts as real property and says certain machinery and furnishings are not part of it.

This section defines what counts as a property, excludes certain machines and equipment used for a special activity on the property, and treats customary household furnishings in property sales or rentals as property rules.

This section defines “fastighet” as land, a building, a permanent structure, or part of them.

This section says tax must be paid on several listed types of sales, leases, and transfers, and it defines “helhetstjänst” (package service).

No tax is paid on sales of real property or on transfers of certain rights relating to real property, and no tax is paid on transfers of certain utilities connected with a tax-free usufruct transfer of real property.

No tax is paid on certain transfers of real estate rights, including sales of real property and transfers of related lease, tenancy, easement, or similar rights.

No tax is payable on sales of real property or transfers of certain rights relating to real property, and no tax is payable on transfers of utilities linked to a tax-free right of use for real property.