On 15 February 2022, the Swedish Tax Agency had a statement published on community associations’ tax liability for VAT. The position expresses a new approach and means that a community association may be obliged to charge VAT also on compensation for goods and services that the association provides to its own members.
Source Deloitte
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
