Storage and transfer of virtual currencies that are done via so-called digital wallets are exempt from tax liability provided that the transactions include virtual currencies that can be equated with legal means of payment.
The VAT Committee has, in a guideline from the 120th meeting on March 22, 2022, document B , point 4.2, dealt with transactions with crypto-assets that can be equated with legal tender, i.a. regarding digital wallets and exchange services. The Tax Agency’s view is consistent with this guideline.
Source: skatteverket.se
