- Direct supervision by Finansinspektionen is required to be part of a VAT group.
- Skatteverket states that only taxable persons directly under Finansinspektionen’s supervision can be included in a VAT group.
- The position replaces a previous statement from December 2022, updated due to new regulations effective July 2023.
- The issue is whether a taxable person indirectly under Finansinspektionen’s supervision can join a VAT group.
- Only taxable persons under Finansinspektionen’s supervision providing tax-exempt financial or insurance services can be in a VAT group.
- Companies in a bank group indirectly under supervision due to disclosure obligations may be included if they conduct tax-free financial activities.
- Finansinspektionen’s supervision is governed by various laws, specifying who is under direct supervision and who has other obligations.
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"
- Sweden Proposes Halving VAT on Food from 12% to 6% in 2026 Budget
- VAT Declaration Form Updated: Paper Forms No Longer Automatically Sent
- Swedish Tax Authority Updates VAT Rules for Electricity Deliveries with Negative Prices
- Swedish Tax Authority: Successive Settlements for Electricity Deliveries Under VAT Directive
- Swedish Tax Authority: VAT Treatment of Electricity Deliveries with Successive Settlements
