- The page was updated on May 13, 2025, regarding an EU court case on public transport compensation.
- A previous stance on support for interregional passenger traffic operators is no longer applicable and has been removed.
- Compensation to operators for providing transport services directly to passengers is not considered payment for a service or a subsidy linked to price, thus not subject to VAT.
- Support for financing interregional travel to regional public transport authorities is not considered payment for a service.
- Compensation is considered payment for a service if operators are paid by Trafikverket to provide transport services on its behalf, with Trafikverket receiving ticket revenues.
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.
