Global Daily Tax News, Sweden Responds To Court VAT Ruling Affecting Member Associations, (Mar 15, 2024)

The Swedish tax agency has announced that community associations can deregister for value-added tax, following a ruling from Sweden's Supreme Administrative Court.

This is the case if such associations collect contributions only from their members, as such contributions should not be subject to value-added tax, the court ruled in a February 2024 judgment.

The tax agency has acknowledged that the ruling runs counter to its position published two years earlier. It announced that it will contact about 4,000 community associations that were registered for VAT from February 15, 2022 – the date on which its earlier guidance was issued.