Position on Ongoing Services Ending Early, VAT, No Longer Applies from April 2, 2026

• The position statement regarding ongoing services terminated before the contract period ends (VAT) will no longer be applied.
• The statement dated January 27, 2021, is being withdrawn.
• The interpretation is now covered by EU Court of Justice case law (e.g., C-622/23).
• Relevant guidance will be available directly on the Legal Guidance website.
• There is no longer a need to maintain the previous position statement.

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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