In a memorandum from 4 April 2022, the Swedish Tax Agency now also proposes that the rules be changed with an expanded possibility of voluntary tax liability when renting out premises.
The Swedish Tax Agency’s proposal entails
- An opportunity for voluntary tax liability when renting out a specific area of a building or other facility that constitutes property,
- That all rental of that area is taxable,
- No requirement for the tenant to conduct VAT-liable activities or be entitled to a refund,
- That voluntary tax liability becomes possible even when renting to non-profit businesses and private individuals,
- That the requirement for permanent use by the tenant is abolished,
- That the rental to each tenant does not have to be of a certain length and the specified area can be rented to more than one tenant during a certain period, e.g. so that one tenant disposes of the area during the day and another during the evening,
- That it will be possible to be voluntarily taxable for renting an area that is shared by several tenants at the same time and
- That restrictions on the number of stages and that all stages must be covered by voluntary tax liability are abolished.
Source Svensktnaringsliv.se
