Date: 2023-06-07Number: 8-2390760The statement on sales country for sales and mediation of travel services, dated 9 December 2010, dnr 131 587222-10/111, shall no longer apply from 1 July 2023.In the statement, the Tax Agency states that the VAT Committee’s guideline from the 25th meeting on 10 and 11 April 1989 must be followed. What appears in the guideline can therefore appear directly in Legal guidance as a clarification.In the statement, the Swedish Tax Agency also clarifies the agency’s view on how intermediary services should be assessed when the travel service includes destinations both within and outside the EU. How such intermediary services are to be treated will be apparent from the legal text in ch. 6. and ch. 19 the VAT Act (2023:200) and will therefore appear directly from the Legal Guidance. There is therefore no longer reason to retain the position when the Value Added Tax Act (2023:200) comes into force.
Source: www4.skatteverket.se
