- Subscription agreements can consist of one type of service or various parts.
- Subscriptions like phone plans with a fixed monthly fee are not vouchers.
- Such subscriptions involving one type of service are considered a single service provision.
- This applies regardless of the number or nature of services provided, even if not predetermined or individualized.
- The composite provision grants certain rights to the buyer.
- Some subscription agreements may include different parts, requiring assessment as a single or multiple provisions.
- Examples include subscriptions with gym services and coaching hours.
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.
