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Repeal of VAT ruling for community associations’ services to members, effective 2024-02-27

  • The decision regarding “Commonhold associations’ provisions to their members, value added tax” will no longer be applied
  • Effective date: 2024-02-27
  • Area: Value added tax (Scope of application of value added tax)
  • Date: 2024-02-26
  • Reference number: 8-2799919
  • The decision dated February 15, 2022, regarding “Commonhold associations’ provisions to their members, value added tax” with reference number 8-1462899, will no longer be applied
  • Due to rulings from the Supreme Administrative Court on February 20, 2024, case numbers 1536-23, 1537-23, 2868-23, and 4686-23, this decision is outdated and should not be applied anymore.

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.

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