Updated Guidelines on Social Care and VAT Exemption for Publicly Funded Services (March 2026)

• The updated statement on social care and VAT clarifies that there is no substantive change, only a replacement of the previous statement.
• Social care services exempt from VAT are those for which the public sector is responsible under law, including basic home care, household management, and services regulated by public or other legislation.
• Examples of exempt services include municipal social services, childcare, special transport, support for the disabled, certain correctional services, and guardianship arrangements.
• From July 1, 2025, municipalities can offer some services without individual needs assessment, and these may also be VAT-exempt if they are of a social nature and publicly regulated.
• The public sector ultimately bears responsibility for these services, especially if the recipient cannot pay, and home care services provided under the Social Services Act are included in the exemption.

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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