Sweden Tax Agency Clarifies VAT Rules on Short-Term Leasing of Sports Premises, Facilities

The Swedish Tax Agency Dec. 16 issued Position Statement No. 8-407215-2025, clarifying when the leasing of premises and facilities constitutes a taxable sports service rather than a VAT-exempt real estate lease. The statement clarifies that: 1) leasing is a taxable sports service only if it involves specially equipped sports premises, involves actual sports use, and is short-term; 2) facilities must have dedicated sports features, such as courts or equipment, with generic rooms not qualifying as sports facilities; 3) classification between a sports service and a VAT-exempt lease is based on rental duration, pricing, landlord involvement, and tenant exclusivity; 4) the ...