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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.
Could it perhaps be 'declared VAT'? It's the intyg bit that I'm unsure of.
Automatic update in 00:
1 hr confidence:
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.