- VAT-exempt sales in Sweden apply to certain products or services and businesses with low annual revenue.
- Specific industries such as healthcare, education, financial services, cultural activities, and exports are VAT-exempt.
- Healthcare services provided by licensed professionals are exempt.
- Educational services recognized by the state are exempt, but commercial training is taxable.
- Financial services like banking and insurance are exempt, but some services like renting safety deposit boxes are taxable.
- Cultural activities performed by artists are exempt.
- Exports to non-EU countries are VAT-free.
- Small businesses in Sweden may be exempt based on low taxable turnover.
- Proper documentation and record-keeping are essential for VAT-exempt sales.
Source: stripe.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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