Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22)

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

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.