VATupdate

Community associations and other economic associations must in certain cases report VAT on payments from members

Last year, Skeppsbron Skatt referred to a new ruling from the European Court of Justice, and predicted it could mean a changed legal situation for community associations in Sweden. The European Court of Justice held that a community association with the purpose of supplying the members with heat would report VAT on the supply of heat to the members, i.e. even when it was a question of meeting the members’ own needs and within the framework of the association’s purposes.

Source Taxand

ECJ Cases referred to: C-449/19 (WEG Tevesstraβe) – Judgment – No VAT exemption for supplies of heat by owners’ associations for owners

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