Sweden Tax Court Issues Advance Notice Clarifying VAT Treatment of Storage Container Rentals

The Swedish Tax Court Feb. 20 issued Advance Notice No. 79-25/I, clarifying the VAT treatment of storage container rentals. The taxpayer, a self-storage company, rented out storage containers to businesses and private individuals under fixed-term or indefinite agreements. The containers were placed on foundations and anchored to the ground with rebar that went a couple of decimeters into the ground, and a building permit was required. The taxpayer sought clarification on whether the rentals constituted the letting of immovable property for VAT purposes. Upon review, the Tax Court found that: 1) under EU Regulation (EU) No 282/2011, and European Court ...