Sweden Tax Law Board Explains VAT on Publication of Digital Teaching Material

December 22, 2020, 5:00 AM UTC

The Swedish Tax Law Board Nov. 24 issued Advance Notice No. 3-20/I, clarifying VAT on the publication of digital teaching material. A company, publishing and selling teaching material in physical and digital form, inquired whether the digital material is taxed at the reduced 6 percent VAT rate. The tax agency held that digital teaching material expands the area of original use, which makes the digital material ineligible for the reduced VAT rate. The tax board rejected the agency’s ruling, explaining the increase in area of use is due to technological development and the change in medium, therefore digital teaching material ...

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