Digital teaching materials which for the most part consist of text for reading and of functions which could have been found in a corresponding physical publication or which are a consequence of the electronic provision, are covered by the tax rate of 6 per cent. The additional functions in the form of communication possibilities and the teacher’s possibilities for digital follow-up cannot be considered to mean that the teaching materials have a different or significantly larger area of use than the corresponding printed products could have (HFD 2021-09-17, case no. 6978-20). Due to the ruling, the Swedish Tax Agency is currently reviewing the position Tax rate on electronic publications .
Source: skatteverket.se
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