- The Swedish Tax Court issued Advance Notice No. 108-25/I on February 20, 2026, clarifying VAT exemption for medical care services.
- The case involved a company providing medical laboratory assessments and certificates for individuals needing them for driver’s licenses due to health issues or substance abuse history.
- The court clarified that only services primarily aimed at protecting, preserving, or restoring health qualify as VAT-exempt medical care services.
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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