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Tax Exemption for Credit Services and Guarantees No Longer Applies: Updated Guidelines 2026

  • The previous position on VAT exemption for services related to credits, credit guarantees, and other securities will no longer be applied as of April 2, 2026.
  • This change aligns with case law from the EU Court of Justice and the Swedish Supreme Administrative Court, as well as guidelines from the VAT Committee.
  • The relevant section has been updated, with some information expanded and examples from the previous position included.

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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