Taxation of Access to Sports Activities and Events: VAT Exemptions and 6% Rate Explained

• Providing the opportunity to participate in sports or physical training is either exempt from VAT or subject to a 6% VAT rate.
• The service can be provided directly to the participant or indirectly, such as through an employer.
• The main purpose of the activity must be sports or physical exercise requiring non-negligible physical effort, and the participant must be a human.
• Admission to sports events, including live or slightly delayed broadcasts, is also exempt from VAT or subject to a 6% VAT rate, provided the event is shown to an audience and the recording is unedited.
• This statement replaces the previous position from December 21, 2021.

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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