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"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
