Swedish Tax Court Rules on VAT Rate for Digital Training Subscriptions

Swedish Tax Court clarifies VAT rate for digital training subscriptions
Company offering live and on-demand training sessions sought guidance on VAT rate
Tax Agency determined subscription should be taxed at standard 25 percent rate
On-demand sessions did not qualify for reduced 6 percent VAT rate
Live and on-demand sessions considered indivisible economic provision
Subscription service not covered by VAT directive for reduced rate
Tax Court affirmed Tax Agency’s decision to apply standard VAT rate

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