In connection with a radio, TV or film production, various assignments can be purchased from other companies. This may be a matter of total responsibility for all or part of the production. It can also be a question of various limited assignments such as scriptwriting, scenography or program leadership.
The Swedish Tax Agency considers that it is a question of a single supply when a company produces all or parts of one and the same radio, television or film production. The Swedish Tax Agency also considers that it is a question of a single supply when a company performs a limited assignment in one and the same radio, TV or film production.
A contractor responsible for all or part of a radio, television or film production provides a single service. The Swedish Tax Agency makes the assessment that what is provided is normally such a transfer of rights that is covered by the tax rate of 6 percent.
When limited assignments in connection with a radio, television or film production are purchased, the main part of the supply can sometimes be the copyright part of the supply. The tax rate for such supplies is 6 percent. If instead it is the work that is performed that is the main part of the provision, the Tax Agency considers that the service is covered by the tax rate of 25 percent.
This position replaces the position “Tax rate for various assignments in connection with film or television production, VAT” from 25 January 2018, no. 202 38750-18 / 111 . The position means a change in the tax rate to be applied to services provided by presenters.