Sweden Tax Agency Clarifies Position of VAT on Sales

The Swedish Tax Agency Jan. 28 clarified that the mutual exchange of services between a card issuer and a network operator is considered a sale when amounts are transferred for consideration, which is liable for VAT. The clarification repeals the previous Clarification No. 202 428288-17/111. [Sweden, Tax Agency, 01/28/22]

Reference:
View Clarification No. DNR 8-1422447. View Index.