Michaela Merz


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Stockholm and transience


The tax authorities and the tax consultants met in Stockholm for an exchange of views. That is always useful and each time I am astonished at how quickly the thoughts and the implementation of digitisation is advancing among the authorities.

I was very impressed by Ruanda, which had built up a new VAT system, in which the VAT due is never paid to the seller but goes directly into the account of the tax authority. According to the authority, the refund is completed within a day. And the vouchers, which the individuals receive on purchase, are really vouchers with which one can claim the money. An ingenious system for preventing fraud. Continue reading