- The statement “Market and fairground amusements – value added tax” will no longer be applied as of January 15, 2026.
- The previous statement clarified VAT rules for activities like ring toss, ball throwing, dart throwing, shooting galleries, and similar amusements.
- It also addressed VAT exemptions for games of chance such as prize wheels, based on EU court practice.
- The information in the statement is now available on guidance pages, making the statement unnecessary.
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"
- Swedish Proposal Grants Skatteverket Online Access to Company Records for Audits Starting April 2026
- VAT on Temporary Letting of Tenant-Owned Apartments: Updated Guidance and Withdrawal of Previous Statement
- Discontinuation of VAT Statement on Granting Tenant-Ownership for Holiday Accommodation from January 12, 2026
- Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings
- Sweden Clarifies VAT on Short-Term Leasing of Specially Equipped Sports Facilities
