Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision

Skatteverket considers it personnel leasing when the buyer has overall responsibility for the service towards the end customer, even if the seller determines how tasks are carried out. This is further indicated by the buyer leading the work within their organization, deciding which end customers receive the service, and being responsible for the execution, results, work management, and methods, while the seller is paid based on time and acts in the buyer’s name, often in the buyer’s premises using their materials and routines, with the same conditions as the buyer’s own staff.

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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