- Transactions between organizational parts of the Church of Sweden are not subject to VAT, as there is no mutual exchange between independent parties.
- This applies regardless of the type of service or who sets the terms for the service.
- The new position replaces the 2021 statement and aligns terminology with the VAT law effective July 1, 2023, but does not change the substance.
- Transactions involving independently managed legal entities, such as clergy salary assets, are not covered by this statement.
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.
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