- Swedish Tax Agency issued Position Statement on VAT treatment of utility supplies by landlords.
- Flat-rate utility charges are VAT-exempt as they are considered part of the rent.
- Utilities billed based on actual consumption are taxable, treated separately from the rental agreement.
- EV charging is generally taxable unless included in a VAT-exempt parking rental under certain conditions.
- Landlords may deduct input VAT for taxable utility supplies provided to tenants.
- Clarification aims to distinguish between bundled rent services and separately supplied, tenant-controlled utilities.
Source: news.bloombergtax.com
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