FAR
FAR skapar förtroende i näringsliv och samhälle, har engagemang för medlemmarnas sak samt skapar värde för våra medlemmar, våra kunder och därmed för samhället.
ID: 97816013396-78
Lobbying Activity
Response to Business in Europe: Framework for Income Taxation (BEFIT)
26 Jan 2023
Synpunkter på Europeiska kommissionens Business in Europe: Framework for Income Taxation (BEFIT) FAR, en branschorganisation inom redovisning, revision och rådgivning, har erbjudits tillfälle att lämna synpunkter över Europeiska kommissionens förslag Business in Europe: Framework for Income Taxation (BEFIT). FAR vill med anledning av detta anföra följande. FAR:s ställningstagande FAR konstaterar att något konkret förslag till regler inte har presenterats och kan därför inte uttala sig om en sådan harmonisering kommer att ha de effekter som kommissionen eftersträvar. FAR anser att medlemsstaternas rätt att besluta om beskattning måste analyseras noggrant i det fortsatta arbetet. FAR:s kommentarer till förslaget Allmänt Det finns idag inte något förslag som visar hur en gemensam skattebas kan komma att definieras och det finns således inte heller något konkret förslag för FAR att ta ställning till. Mot den bakgrunden kan FAR i nuläget inte uttala sig, positivt eller negativt, om ett sådant regelverk som kommissionen avser att presentera. Det kan dock konstateras att medlemsländernas bolagsbeskattningssystem skiljer sig åt väsentligt exempelvis avseende sambandet mellan redovisning och beskattning och hur koncernutjämning sker Det har inte presenterats hur en enhetlig bolagsskattebas skulle kunna ta hänsyn till dessa skillnader eller skälen bakom dessa. I praktiken utgör en gemensam beslutad enhetlig skattebas ett avsteg från medlemsländernas frihet att utforma sina skattesystem, vilket förutsätter en grundlig utredning före implementering. Medlemsstaterna har redan idag anpassat sina respektive skattesystem utifrån de specifika förhållanden som gäller inom respektive medlemsstat. Enhetliga regler inom EU kan därför leda till en försämrad situation för bolag i vissa medlemsländer jämfört med de regler som tillämpas i den staten idag. FAR finner mot denna bakgrund att det inte är givet att ett enhetligt system för beräkning av skattebas m.m. generellt sett kommer att komma till rätta med det problem som kommissionen har identifierat avseende konkurrenssituationen. FAR anser att frågan om en enhetlig skattebas är oerhört komplex och att ett genomförande bör föregås av en mer omfattande konsekvensanalys i vilken effekter för bolag inom samtliga medlemsstater beaktas. Sambandet mellan redovisning och beskattning När det gäller beskattningen i Sverige föreligger en nära koppling mellan redovisningen och beskattningen. Systemet fungerar väl och det är endast i frågor där det finns en specifik skatteregel som beskattningen avviker från redovisningen. En fullständig frikoppling mellan redovisningen och beskattningen skulle för svenska företag komma att medföra en ökad administrativ börda och ökade kostnader. Vilka bolag ska omfattas av reglerna? Ett alternativ är att endast koncernen med en omsättning överstigande mEUR750 ska omfattas av regelverket. En effekt av en sådan reglering är att det kommer att finnas (minst) två skatteregelsystem inom medlemsstaterna. FAR ser en risk att detta ökar komplexiteten i de inhemska regelverken och därför måste effekterna för mindre företag noggrant utredas före ett nytt direktiv beslutas och implementeras. FAR ser positivt för en möjlighet för bolag som inte når upp till omsättningskravet enligt ovan att på frivillig basis tillämpa reglerna. En sådan möjlighet ökar möjligheten till konkurrensneutralitet. Helhetsgrepp över samtliga förslag Det finns för närvarande ett antal projekt inom EU vad gäller bolagsbeskattning och FAR anser att det är av största vikt att dessa projekt bör hanteras samfällt exempelvis avseende vilka bolag som träffas av förslagen, en enhetlig definition av begrepp som används i de olika förslagen och att uppgifter bara behöver lämnas en gång. Om detta inte sker riskerar vi att få en skattelagstiftning som ökar i komplexitet och därmed ökar den administrativa bördan på bolagen. FAR Michael Johansson Ordförande i FAR:s remissgrupp - Skatt
Read full responseResponse to Evaluation of administrative co-operation and fight against fraud in the field of VAT
20 Jul 2022
FAR, the institute for the accountancy profession in Sweden, takes the opportunity to respond to the call for evidence for an evaluation of VAT - administrative cooperation and fight against fraud.
Function of the VAT Information Exchange System
According to article 138.1 it is a substantive condition for the application of the exemption in respect of an intra-Community supply of goods that the taxable person or non-taxable legal person for whom the supply is made is identified for VAT purposes in a Member State other than that in which the dispatch or transport of the goods begins, and that the person has indicated this VAT identification number to the supplier. For the supplier it is therefore essential that the VAT number indicated by the customer/person for whom the supply is made is
(i) valid, and
(ii) belongs to the customer in question.
While the former can be validated using VIES online on the European Commission's website it is not always possible to validate the latter, i.e. the identity between the customer and the VAT number indicated by him, as only certain Member States permit the display of the name and address of the taxable person where the VAT number is currently valid. If no name/address is displayed, this means that the relevant Member State does not permit the display of this data, and the supplier must therefore use other means to verify the identity between the VAT number and the customer who has indicated it. A customer has for instance right to get confirmation from their own tax administration if a VAT identification number is associated with a name and/or address and can then provide the supplier with this. The process is however cumbersome in comparison to if the supplier can get the same confirmation directly via VIES. FAR would therefore like to suggest the following improvements to the VIES system.
- Request all Member states to permit name and address associated with a certain VAT number to be displayed in VIES
- Make it possible to see if a customer who has indicated the VAT number of a VAT group is in fact member of the VAT group in question.
- Make it possible to see when a VAT number became valid, or in case the customer is no longer registered for VAT, from when the customer became deregistered.
Lastly, FAR would also like to point out that while VIES is fairly practical to use when there are only a few VAT numbers to check, the user experience for suppliers with several VAT numbers to check would vastly improve if it was possible to upload VAT numbers from the ERP system (for instance in the form av CSV or XML files) and have them automatically validated by VIES. FAR is aware that it is possible to robotize the validation process, but this requires either that the supplier engages with someone who can provide this service, or that the supplier develops the software himself. Due to the major importance of the VAT number, that it would require less work and costs to validate VAT numbers this way and that suppliers therefore likely would validate VAT numbers on a more regular basis, this is in FAR’s opinion a functionality that should be offered directly in VIES.
Read full responseResponse to Revision of Non-Financial Reporting Directive
22 Jun 2021
FAR, the Institute for the Accountancy Profession in Sweden, find it positive that sustainability reporting should be performed according to a standardized framework. In developing such a framework, it is important that the need for information in different stakeholders groups' are met both in terms of the general cross-industry- and the company-specific information. It is also important that companies' burden does not become too great. The number of sustainability-related key performance indicators that companies must report need to be kept at such a level that the scope of the reporting does not become too burdensome.
FAR notes a number of initiatives for preparing a global standard for sustainability reporting e.g the decision from the IFRS Foundation to proceed with forming an International Sustainability Standards Board, with the task of developing a global standard. When developing an uniform standard for sustainability reporting within the EU it is important that this work is taken into account so that an EU standard is in line with a future global standard.
FAR notes the fact that sustainability information must be provided in accordance with the proposed regulations as part of the management report. FAR wold like to draw attention to the fact that the statutory sustainability report must also contain information according to the taxonomy, this risks, if the information can not be provided separately, that a very large part of the management report will consists of this information. An alternative could be to provide certain sustainability information among the notes to the accounts in the annual report.
According to the proposal, the sustainability information provided in accordance with the regulations must be subject to review by the company's auditor. The review shall initially consist of a general review (limited assurance) in order to proceed after a certain time to the corresponding level as for the financial information, ie audit (statement with reasonable assurance.
FAR supports that requirements are introduced for review of the sustainability information, which will come to increase the trust and reliability of various stakeholders in the information provided.
Since the sustainability information will be a part of the management report, it will be within the scope of the elected auditor's audit assignment. FAR considers it therefore to be natural and effective that it is the company's elected auditor who performs this audit. The company’s elected auditor has the tools and processes that are best suited for this type of audit and is well acquainted with the conditions of the audited company. This applies not least when the review requirement raises to constitute an audit (statement with reasonable assurance. It is also worth noting that the auditor is under the supervision and quality review of The Auditors' Inspectorate. Corresponding supervision needs to be available for any other reviewers of sustainability information.
FAR notes that the proposed directive extends the scope of the EU to all large companies and all companies listed on regulated markets (except listed so-called micro-enterprises as defined by the EU). FAR's interpretation is that this also means that all companies that fall under these regulations must also report on the basis of taxonomy, which entails extensive reporting requirements. The question is whether it is reasonable that even unlisted companies should be covered by the requirement and who is the stakeholder for this information from the unlisted companies.
FAR notes that the first part of standards for sustainability reporting within the EU is scheduled to be published in mid-2022 at the same time as it will be used for the first time for financial year 2023. This gives the companies concerned a very short time to present key performance indicators and to adapt reporting systems.
Read full responseResponse to Revision of Non-Financial Reporting Directive
27 Feb 2020
Please see attached file.
Read full response