Skatteverket: Moms på p-platser skjuts upp

In late September, the Swedish Tax Agency made a new decision, which means that tenants and condominium owners will have to pay VAT for their parking spaces. The sharp increase in fees did not appeal to many, and after a storm of criticism, the implementation is now postponed.

One of the critics is Ulrika Hansson, a tax lawyer at Fastighetsägarna Sverige, who believes that the decision means a deterioration for both tenants and landlords, as well as a significant administrative burden. Since the whole thing is based on the Swedish Tax Agency’s own opinion, which is not legally binding, she has also questioned whether the interpretation would hold in a legal review.

“I absolutely think that those who have the resources and the will should try the issue in court. I believe that there are significant ambiguities in the Swedish Tax Agency’s interpretation, so even though it is an expensive and time-consuming process, it may be worth it for those who can afford it,” said Ulrika Hansson to Fastighetstidningen in October.

Initially, the new rules were supposed to take effect from April 1 next year, but are now postponed by six months to October – something that Hansson welcomes. At the same time, she hopes that the Swedish Tax Agency will have made a different assessment by then.

Minister surprised

The Swedish Tax Agency’s interpretation has also surprised at the highest political level. During a parliamentary debate recently, Minister for Finance Elisabeth Svantesson (M) emphasized that it is not the government that has decided on increased fees.

“But I must honestly say that I was very surprised, just a few days ago, when I saw this decision and this interpretation from the Swedish Tax Agency,” said Svantesson.

Svantesson promised that she and the Ministry of Finance will analyze the issue and speak with the Swedish Tax Agency to find out their reasoning.

“We will take it from there, so to speak. But no, the government has really not made this decision.”