The stance “Periodic publication – at least four issues per year; VAT” shall no longer apply

The position on periodical publication – at least four issues per year; VAT dated 18 May 2011, dnr 131 309413-11/111 , shall no longer be applied.

The position statement only clarifies that the decisive factor for whether a publication is periodical or not is that, according to the publication plan, it should normally come out with at least four issues per year, even if it may actually differ in individual years. It appears from ch. 3. Section 16 of the Value Added Tax Act (1994:200) that it is what is stated in the publication plan that determines whether a publication is periodical or not. Since what emerges from the position can be read directly from the legal text, the position is no longer needed. The position statement shall therefore no longer be applied.