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intygsmoms

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13:36 Feb 15, 2006
This question was closed without grading. Reason: Other

Swedish to English translations [PRO]
Bus/Financial - Finance (general) / VAT in lease contract
Swedish term or phrase: intygsmoms
Sentence ...transition rules in item 7 of the VAT Act regarding * intygsmoms * pursuant to the special six-year rule.

Advice appreciated!
Helen Johnson
United Kingdom
Local time: 03:54
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Summary of answers provided
3VAT previously paid by the vendor/fomer owner of the property...David Shannon
1certificate VAT
Clare Barnes


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 1/5Answerer confidence 1/5
certificate VAT


Explanation:
I found this definition of "intygsmoms" in the non-skatteverket ref, don't know if it helps:

Skatt som säljare av fastighet återfört och betalat in i enlighet med de äldre regler om frivillig skattskyldighet i 9 kap. ML som gällde fram t.o.m. den 31 december 2000 utgör ingående moms hos förvärvaren.

I don't think "declared VAT" would really be appropriate, as we tend to think of all tax on our tax return being "declared". Certificate VAT perhaps? It seems to be classed as input VAT, whatever it is.


    Reference: http://64.233.179.104/search?q=cache:APYyQ0xSoOAJ:www.skatte...
    Reference: http://skatteverket.se/download/18.6e795b103e5e0454180001921...
Clare Barnes
Sweden
Local time: 04:54
Meets criteria
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 51
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
VAT previously paid by the vendor/fomer owner of the property...


Explanation:
Bit of a mouthful - but this seems to be what the term means.

See refs.


    Reference: http://www.skattejurist.nu/Handledningar/mvs-handledning-05....
    Reference: http://www.sll.se/docs/w_lke/momshandbok.pdf
David Shannon
Sweden
Local time: 04:54
Meets criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
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