- The Swedish Tax Agency (Skatteverket) states that the supply of electricity, gas, water, or heating is generally tax-exempt when included as a fixed charge in property rentals. However, supplying electricity for vehicle charging is considered a separate, taxable transaction. Importantly, the right to deduct input VAT for these utilities remains even if the property is a permanent residence, as long as the sale of the utilities itself is taxable. This new ruling, which updates a 2022 decision and incorporates 2023 legal changes, clarifies when utility supplies are part of a tax-exempt property rental. The updated guidance also applies to housing cooperatives and clarifies that the supreme administrative court has determined that deliveries of electricity and water are taxable if debited according to actual consumption.
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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