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Sweden Tax Court Clarifies VAT Treatment for Services Provided After VAT Deregistration

  • The Swedish Tax Court issued Advance Notice No. 66-23/I clarifying VAT treatment for services provided after VAT deregistration.
  • The provision of management and credit brokerage services is not considered a single composite transaction eligible for a VAT exemption for financial services.
  • The services provided by a deregistered VAT group were separated into two agreements for administrative reasons.
  • The taxpayers sought clarification on whether the services specified in the two contracts would be considered a single composite transaction for VAT purposes.
  • The tax agency argued that the various parts of the agreements were interconnected and not covered by the exemption.
  • The tax court stated that it was irrelevant whether the services were supplied according to two contracts or a single contract.
  • The court concluded that after VAT deregistration, the services provided under the contracts should be treated as two separate supplies.


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.


VAT news
VAT news