The Swedish Tax Agency considers that a community association provides a service to the members when the association manages an individual road on behalf of the members. The community association must therefore levy VAT on the compensation paid by the members, for example on amounts charged according to the length of the charge. Normally, there is no comparable turnover, which means that the market value consists of the costs of a possible revaluation. Under certain conditions, such a community association can receive state subsidies in accordance with ordinance (1989: 891) on state subsidies for individual road maintenance. The grant is provided i.a. provided that the road is kept open to public traffic. This means that the costs that the grant covers can be said to be increased costs that arise due to the road being kept open to the public, ie costs that are not included in the services to the members. If the community association charges the costs that remain after the contribution has been settled, this compensation from the members may be considered to correspond to the market value. No revaluation should therefore take place in such a case.
Source: skatteverket.se
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