Direct Supervision by Financial Supervisory Authority Required for VAT Group Membership

• 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.

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