- The decision “Internet-based online games, value added tax” will no longer be applied.
- The decision was made to clarify how different transactions related to internet-based online games should be assessed for value added tax purposes.
- The assessment of virtual currencies has been developed and nuanced through the decision “Transactions with virtual currencies, value added tax” dated November 29, 2018.
- The distinction between economic activity and private activity has been developed through the decision “Taxable person
- distinction between economic activity and private activity, value added tax” dated April 13, 2021.
- The remaining information in the decision can be considered as clarification and can be found directly in the Legal Guidance.
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.
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