VAT on Property Transactions with Additional Services

• The page has been updated due to the publication of the statement “Transactions that include a right to property together with other parts”.
• Three other statements are no longer applicable: “Access to premises for a shorter period as part of a single composite supply”, “Granting of a guaranteed office space with certain goods and services”, and “Rental of premises equipped with certain equipment for healthcare activities”.
• Some judgments from the Administrative Court and advance rulings have been removed.
• The section below has been moved to the heading “One or more transactions
• when subordinate transactions are specifically regulated by law”.
• Four examples have been moved from the section on one or more transactions:
• Meeting rooms, auditoriums, classrooms, and similar premises
• Short-term rental of premises or facilities for sports activities
• Premises for conferences, theater, banquet halls, and similar
• Sidewalks, street areas, vacant land, etc.
• Market trading and markets

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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