The Swedish Tax Agency has clarified that payments of compensatory nature, such as damages, guarantees, fines, etc., can be considered as taxable transactions when there is a direct connection to the delivery of goods or services. If a seller assigns a buyer to fulfill a guarantee commitment, it becomes a definable service, and the payment can be considered a compensation for that service. If there is an agreement to reduce the price due to unsatisfactory delivery, it can be considered a price adjustment and reduce the taxable amount. This replaces a previous stance in 2009 and includes the possibility of payments in connection to guarantee commitments being taxable compensation for services provided.
Source: skatteverket.se
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