In a previous position, the Swedish Tax Agency has stated that community associations that build and manage community facilities for remuneration conduct independent economic activities. This means, according to the Swedish Tax Agency, that community associations that provide goods and / or services to their members do so in their capacity as a taxable person, which is why VAT must be levied on the compensation from the members.
The Swedish Tax Agency has now published three clarifications in connection with its previous position.
Source: svalner.se
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