Guidance: Social care and VAT

In recent years, the Supreme Administrative Court and the European Court of Justice have ruled on various cases concerning the exemption from tax liability for social care.

Due to the legal development, the Swedish Tax Agency gives in this position its view on how the exemption from tax liability concerning social care should be interpreted.

The issues dealt with are the Swedish Tax Agency’s opinion

  • what is meant by services of a social nature,
  • who can provide such services and
  • when goods or services are closely linked to social care.




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