- The Swedish Tax Agency issued a statement clarifying that financial leasing agreements are considered a supply of goods if ownership is expected to transfer at the end of the contract. This includes agreements with a low buy-out price, making it likely the lessee will purchase the goods. In such cases, the entire payment, including interest, is subject to VAT. This replaces a previous position statement.
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.
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