- Financial leasing agreement constitutes delivery of goods when it is clear that it is a delivery of goods and not just a service
- In financial leasing where delivery of goods is involved, part of the payment may be called interest and should be included in the taxable amount
- This statement replaces a previous statement and clarifies when financial leasing constitutes delivery of goods and what should be included in the taxable amount
- Skatteverket provides its views on when a financial leasing agreement constitutes delivery of goods and how the taxable amount should be determined
- According to the law, delivery of goods for consideration within the country by a taxable person is subject to VAT
- The taxable amount for delivery of goods and provision of services includes the consideration received for the goods or services
- The taxable amount also includes additional costs such as commissions, packaging, transport, and insurance costs
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.
