- For a good or service to be closely linked to social care and exempt from VAT, three criteria must be met.
- Both buyer and seller must be public bodies or recognized social actors.
- The good or service must be absolutely necessary for the exempt care service.
- The main purpose must not be to generate additional income through activities in direct competition with commercial businesses subject to VAT.
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.
Latest Posts in "Sweden"
- Updated Guidelines on Social Care and VAT Exemption for Publicly Funded Services (March 2026)
- Swedish Tax Court Clarifies VAT Rules for Storage Container Rentals as Immovable Property
- Social Care and VAT: Criteria for Tax Exemption of Social Welfare Services and Providers
- Comments on ECJ case C-436/24: VAT Treatment of Loyalty Points as Vouchers in Lyko Operations Case
- Sweden Temporarily Lowers Food VAT to 6% from April 2026 to December 2027
