Date: 2022-01-28
Dnr: 8-1422447
The position on fees for card payments, VAT, dated 27 October 2017, no. 202 428288-17 / 111 , shall no longer be applied.
The Supreme Administrative Court has, by judgment in case 4610-21 of 7 January 2022, clarified that the legal relationship between a card issuer and a network operator entails a mutual exchange of services. There are therefore sales between these parties when amounts are transferred for consideration.
How such sales are to be assessed can be decided on the basis of the position “Payment services and the exemption from tax liability, VAT” dated 13 January 2020, no. 8-5507.
Source: skatteverket.se
