The Supreme Administrative Court has considered that the provision of land or a building adapted for parking to someone who in turn rents out parking spaces is not exempt from tax liability. Such a transfer entails mandatory tax liability for value added tax at all levels ( HFD 2018 ref. 40 )
Source: www4.skatteverket.se
Latest Posts in "Sweden"
- VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability
- Swedish Proposal Grants Skatteverket Online Access to Company Records for Audits Starting April 2026
- Withdrawal of VAT Statement on Market and Fairground Amusements Effective January 15, 2026
- VAT on Temporary Letting of Tenant-Owned Apartments: Updated Guidance and Withdrawal of Previous Statement
- Discontinuation of VAT Statement on Granting Tenant-Ownership for Holiday Accommodation from January 12, 2026
