- Periodic publications, such as member newsletters and organization magazines, are exempt from value-added tax (VAT) in certain conditions.
- Services related to the production and distribution of these publications are also exempt from VAT.
- Member states have the option to apply reduced tax rates or exemptions for non-profit organizations producing publications.
- “Mångfaldigande” refers to the reproduction or technical services required for reproduction of periodic publications.
- Technical services include layout, digital processing, image reproduction, and font and color control.
- Distribution services, such as enveloping and sorting, are also exempt from VAT.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
