Date: 2022-01-28
Dnr: 8-1422447
The position on fees for card payments, VAT, dated 27 October 2017, no. 202 428288-17 / 111 , shall no longer be applied.
The Supreme Administrative Court has, by judgment in case 4610-21 of 7 January 2022, clarified that the legal relationship between a card issuer and a network operator entails a mutual exchange of services. There are therefore sales between these parties when amounts are transferred for consideration.
How such sales are to be assessed can be decided on the basis of the position “Payment services and the exemption from tax liability, VAT” dated 13 January 2020, no. 8-5507.
Source: skatteverket.se
Latest Posts in "Sweden"
- Swedish Tax Court Clarifies VAT Rules for Foreign EV Charging Services and Network Access Fees
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- Sweden Proposes Temporary VAT Reduction on Food and Bottled Water Starting April 2026
- Sweden Cuts Food VAT by Half: 2026-2027 Budget Eases Household and Business Costs
- Additional Documents May Be Required to Prove Deduction Rights Beyond Invoice Compliance
