Date: 2022-11-25
ID: 8-2017309
The decision regarding the offer of group discounts on the deal company’s website, so-called deal concept, dated June 11, 2012, ID number 131 251945-12/111 , shall no longer be applied.
The position statement deals with how the value added tax must be reported for so-called deal concepts, i.e. companies that enter into cooperation agreements with various suppliers to market the suppliers’ goods or services at discounted prices. The Supreme Administrative Court has in a judgment on 23 November 2012, HFD 2012 ref. 68, dealt with the issue of the entry of tax liability in such cases. On 1 January 2019, special provisions on vouchers were also introduced in the Value Added Tax Act (1994:200). With regard to legal developments and special rules on vouchers, there is no longer any reason to apply the position.
Source: skatteverket.se
