The Tax Agency clarifies in the statement that the rental guarantee that a buyer of a property collects from the seller does not constitute turnover when the buyer does not provide the seller with any service to collect the guarantee. In practice, for example C-283/12, Serebryannay, the Court of Justice of the EU has made it clear that there must be a legal relationship involving a mutual exchange of services between the parties for it to be considered a turnover of a service. What appears from the position can be seen as such information which is only a clarification and which for that reason can appear directly from Legal guidance. There is therefore no longer any reason to retain the position.
Source: www4.skatteverket.se
