- 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.
