- Swedish Tax Court clarifies VAT rate for digital training subscriptions
- Company offering live and on-demand training sessions sought guidance on VAT rate
- Tax Agency determined subscription should be taxed at standard 25 percent rate
- On-demand sessions did not qualify for reduced 6 percent VAT rate
- Live and on-demand sessions considered indivisible economic provision
- Subscription service not covered by VAT directive for reduced rate
- Tax Court affirmed Tax Agency’s decision to apply standard VAT rate
Source: globalvatcompliance.com
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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