Date: 2023-05-03
Number: 8-2350033
The position on turnover country for coaching services etc., dated 23 January 2011, dnr 131 38057-11/111 , shall no longer be applied.
The position statement has been developed to clarify how the country of turnover for coaching services and certain sports services should be assessed. The Tax Agency has explained its view on what constitutes sports services in the position statement “Opportunity to exercise sports activities and access to sporting events, VAT” dated 21 December 2022, dnr 8-2056195 and what is an access to an event or an activity in the position statement “Taxation country for access to various events, value added tax” dated 13 June 2019, dnr 202 261982-19/111. In that what can be seen as a sports service and when it is a question of an activity or access to an event is clarified in other positions, what appears in the position on sales country for coaching services can be seen as such information which is only a clarification. The information can be found directly in Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
