Omvänd momsredovisning - Ur företagens perspektiv

by Piispanen, Mervi; Holmgren Jansson, Annika

Abstract (Summary)
Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies. Most of this is a result of the delimiting problems that follow from the rules being regarded as relatively unclear and incom-plete. Several of the companies have furthermore acquired a positive as well as nega-tive liquidity impact. Many businesses have a negative attitude towards the introduction of a reversed charge, even more of them don’t believe that its purpose will be achieved. Summing up, it can be noted that there are both winners and losers as a consequence of these rules.Suggestions for future research: To investigate if the purpose with the introduction been met, i. e. about the undeclared work decreased and the competition been im-proved.Contribution of the thesis: To notice the new VAT rules within the construction sector and the delimiting problems that follows.
Bibliographical Information:


School:Högskolan i Gävle

School Location:Sweden

Source Type:Master's Thesis

Keywords:account reversed charge delimiting problems liquidity competition unde clared work


Date of Publication:02/12/2008

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