Date: 2022-12-01
Dnr: 8-2033881
1 Summary
A provision of a service in the form of a performance that is filmed and broadcast live via the Internet where the buyer (viewer) can during the performance be interactive with the performer through e.g. video chat, is marketed within the country if the activity actually takes place in Sweden. This applies if the taxable person who owns the digital content provides the service to a buyer who is not a taxable person and if the activity is cultural, artistic, sporting, scientific, educational or has the character of entertainment or similar.
The Swedish Tax Agency considers that the activity actually takes place in Sweden if the person providing the service, i.e. the seller, has its seat here or a fixed place of establishment here from which the service is provided. If the seller has no such establishments in Sweden or abroad, the activity takes place in Sweden if the seller is resident or permanently resides here.
The Tax Agency’s assessment is consistent with the conclusions that appear from the EU Court’s judgment in case C-568/17, LW Geelen. The Swedish Tax Agency therefore makes a different interpretation than that which appears in the VAT Committee’s guideline from the 118th meeting on April 19, 2021, Document B, first point, second paragraph.
Source: skatteverket.se
