Swedish Tax Agency is currently reviewing the VAT rate on digital teaching materials

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 .




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