Swedish Tax Agency Clarifies VAT Rules for Landlords on Utilities and Vehicle Charging

• The Swedish Tax Agency issued a statement on VAT treatment for landlords supplying electricity, gas, water, and heat
• Supplies charged at a flat rate are VAT-exempt as they are part of the rent
• Supplies based on actual consumption are taxable as they are separate from rent
• Electricity for vehicle charging is generally taxable unless part of a VAT-exempt parking rental
• Landlords can deduct input VAT on infrastructure for taxable supplies as these costs are not tied to residential use

Source: news.bloombergtax.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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