- The state does not engage in economic activity when granting an area to an electricity producer without specific compensation.
- Certain public activities are not considered economic activities under specific conditions.
- State and municipalities are a single tax subject; transactions between state organs are not taxable.
- Public activities aimed at meeting internal needs are not economic activities.
- The principle of VAT is to be competition-neutral, not favoring public over private activities.
- New clarification added in 2025 regarding municipal fees related to building permits.
- Legal cases illustrate when public activities are or are not subject to VAT.
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.
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
