It happens that a mobile phone is sold together with a telephone subscription including a certain amount of surfing. A common price is charged on the phone and the subscription, often in the form of a fixed monthly fee under e.g. 24 months.
The telephone and the subscription in such a package consist of two separate providers. They may each be considered to have an independent value for the customer. No part can be considered a subordinate to a main part. The phone can usually be opted out for a lower subscription fee and the subscription fee decreases when the contract period has expired and the phone is paid for. These circumstances suggest that these are two clearly separable parts which it cannot be considered artificial to divide.
The sale of the mobile phone must be treated as an installment purchase as the payment is made monthly. Installment purchases are equated for VAT purposes with sales of goods, regardless of whether there is a retention of title or not. The tax liability for the entire installment purchase already occurs upon delivery. Read more about how VAT is to be reported for installment purchases on the page Reporting installment purchases with retention of title .
Source: skatteverket.se
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