VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability

• The independence of a Swedish fixed establishment belonging to a foreign VAT group is determined by the rules of the country where the group is formed.
• If the foreign VAT group is in an EU country with geographically limited rules, the Swedish establishment may be treated as an independent taxable person, making transactions potentially taxable if other conditions are met.
• If the foreign VAT group is in an EU country without such rules, the Swedish establishment is not independent, and transactions fall outside Swedish VAT law.
• The same assessment applies for groups formed outside the EU.
• This position replaces the 2019 statement, is updated for new legislation and case law, but does not change the substance.

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.

---

---