The position statement “Calculation of the turnover limit for tax exemption for artists who at the same time are not liable for tax for turnover of works of art, VAT” shall no longer be applied

The position statement “Calculation of the turnover limit for tax exemption for artists who are not liable to tax for turnover of works of art, value added tax” dated 2017-05-30, dnr 131 237079-17/111 , shall no longer be applied. Because what is stated in the position statement follows directly from the provisions in ch. 9 d. Value Added Tax Act (1994:200), ML and of ML’s system, the position is no longer needed.