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fix(vat): danstillställningar 25% → 6% from 2026-07-01 in guidance and suggestions (#1491)

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* fix(vat): danstillställningar 25% to 6% from 2026-07-01 in guidance and suggestions (#1483)

From 2026-07-01 tillträde till danstillställningar is 6% VAT, aligned with
other cultural events. 6% was already a supported rate; every guidance
surface was silent on the change, so a dance-event customer plausibly got
25% suggested.

- swedish-vat skill: rate table row + a July 2026 change note under rate
  misclassification (cutover date, mixed-venue split vs 25% alcohol), and
  the 2631 account table mentions dance admission
- revenue_reduced_6 descriptor: dans/danstillstallning/dansband/entre
  keywords and updated description, which flows to both the UI suggestions
  and gnubok_suggest_categories via findMatchingTemplates
- atom seed regenerated; the generator now emits a version-downgrade guard
  on the ON CONFLICT so two branches each carrying a full 108-atom seed can
  no longer clobber each other's atom bodies depending on merge order

Closes #1483

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* review(vat): drop overbroad entré keyword, cite SkU25 and the prepayment rule

Two findings from the Swedish compliance review bot:
- bare 'entré' matched generic admission that is not always reduced-rate;
  the dance-specific keywords stay
- the rate claim now cites its primary sources (riksdagen 2025/26:SkU25,
  Skatteverket halvårsskiftet 2026) and records that tickets sold and paid
  before 2026-07-01 keep 25%

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* review(vat): admission-specific keywords only, explicit cutoff wording, seed rebuilt post-merge

- bare 'dans' also matched dance courses and artist fees; keep
  danstillställning/dansband and add danskväll
- rate table states the boundary explicitly: 25% through 30 June 2026
- atom seed regenerated from the tree that now includes #1489, emitted as
  20260810121001

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
2026-08-10 14:18:23 +02:00
committed by GitHub
co-authored by Claude Fable 5 Jakob Wennberg
parent c77367ac1a
commit 0d0415e19c
7 changed files with 35119 additions and 8 deletions
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.claude/skills/swedish-vat/SKILL.md
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@@ -36,7 +36,7 @@ Always read the full reference before answering ANY question about:
|------|-----------|
| 25% | Default rate, most goods and services |
| 12% | Food, hotel, restaurant, camping (drops to 6% for food from April 2026) |
| 6% | Books, newspapers, transport, cultural events, sports, repairs (bicycles/shoes/clothing) |
| 6% | Books, newspapers, transport, cultural events, sports, repairs (bicycles/shoes/clothing), dance events (tillträde till danstillställningar, from 1 July 2026; 25% through 30 June 2026) |
| 0% | Exports outside EU, intra-EU supplies (with conditions) |
## Quick reference: Key BAS accounts
.claude/skills/swedish-vat/references/vat-compliance-reference.md
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@@ -379,7 +379,7 @@ Complete mapping for SKV 4700.
| Account | Name | Purpose | Ruta |
|------|------|------|------|
| 2630 | Utgående moms, 6% | Summary account | 12 |
| 2631 | Utgående moms försäljning inom Sverige, 6% | Books, transport, culture | 12 |
| 2631 | Utgående moms försäljning inom Sverige, 6% | Books, transport, culture (incl. danstillställningar from 2026-07-01) | 12 |
| 2632 | Utgående moms egna uttag, 6% | Owner withdrawals | 12 |
| 2633 | Utgående moms uthyrning, 6% | Rental | 12 |
| 2634 | Utgående moms omvänd betalningsskyldighet, 6% | Reverse charge | **32** |
@@ -418,6 +418,8 @@ Complete mapping for SKV 4700.
Wrong VAT rate is the most common SME error. Confusion points: restaurant vs. takeaway food (both 12% but alcohol triggers 25% splitting), digital products (e-books 6% vs. SaaS 25%), mixed hotel packages, repair services (reduced rates only for specific categories: bicycles, shoes, leather goods, clothing, household linen).
**July 2026 change: danstillställningar.** From 2026-07-01, tillträde till danstillställningar (dance events: dansband evenings, club nights with dance character, dance courses with tillställning character) drops from 25% to 6%, aligning dance admission with other cultural events (riksdagen 2025/26:SkU25; Skatteverket "Nya lagar från halvårsskiftet 2026"). Tickets sold and paid before 2026-07-01 keep 25% even if the event is later: the prepayment follows the rate at payment. Watch the split at mixed venues: admission is 6%, but alcohol sales stay 25% and food/serving follows its own rate, so the entrance fee must be separated from serving revenue, same pattern as concert venues.
### EU trade errors
Forgetting reverse charge on EU purchases entirely (neither output nor input VAT reported). Common for IT services, advertising platforms (Google, Meta), consulting from EU suppliers. Also: missing periodisk sammanställning, not validating buyer VAT via VIES, zero-rating without transport documentation.