- The Swedish Tax Agency issued a statement on VAT treatment for landlords supplying electricity, gas, water, and heat
- Supplies charged at a flat rate are VAT-exempt as they are part of the rent
- Supplies based on actual consumption are taxable as they are separate from rent
- Electricity for vehicle charging is generally taxable unless part of a VAT-exempt parking rental
- Landlords can deduct input VAT on infrastructure for taxable supplies as these costs are not tied to residential use
Source: news.bloombergtax.com
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.
Latest Posts in "Sweden"
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling
