2023-04-202022/23:SkU10 · p.2SkUTaxation
The exemption for services within independent groups
VAT exemption for internal services within independent groups of associations
What's at stake: The question determines whether non-profit associations and their local branches, for example in sports and study associations, must pay VAT on internal support services such as IT support and administration, which affects the cost of coordination within civil society.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether the rules on the VAT exemption for services that independent groups — such as umbrella organizations for sports and study associations — provide to their member associations need further investigation to prevent more internal services from becoming subject to VAT, or whether the new law's EU-aligned wording is already sufficient.
Yes Yes — the committee proposal
The committee notes that the competition requirement in the new law has been worded identically to the VAT directive, that case law from the EU Court of Justice prevents an overly restrictive interpretation of the exemption, and concludes overall that the provision's design is well balanced and that the earlier request has thereby been met, and therefore rejects the motions calling for further investigation.
No No — the reservations
Reservation 1 (V, C, MP)
The reservation points out that parliament had previously unanimously called on the government to promptly investigate how internal VAT between associations within the same organization could be resolved, but that the government has only aligned the legal text with the EU VAT directive without actually investigating the issue, which in practice does not change the legal situation since the authorities had already taken the EU directive into account; the reservation wants the question of internal VAT between local branches and national organizations to be investigated further.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by V, C, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/21/0/3 | follows the plan | confidence: low | derived |
| S | No | Yes 94/0/0/13 | departs from the plan | confidence: low | not addressed |
| MP | No | No 0/14/0/4 | follows the plan | confidence: low | not addressed |
| C | No | No 0/21/0/3 | follows the plan | confidence: medium | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 60/0/0/8 | departs from the plan | confidence: low | not addressed |
| SD | No | Yes 64/0/0/9 | departs from the plan | confidence: medium | not addressed |
Committee proposal
Parliament rejects the motions 2022/23:1470 by Amanda Lind et al. (MP) request 4, 2022/23:2321 by Ilona Szatmári Waldau et al. (V), 2022/23:2322 by Helena Vilhelmsson et al. (C) and 2022/23:2323 by Marielle Lahti et al. (MP).
Original (Swedish)
Riksdagen avslår motionerna 2022/23:1470 av Amanda Lind m.fl. (MP) yrkande 4, 2022/23:2321 av Ilona Szatmári Waldau m.fl. (V), 2022/23:2322 av Helena Vilhelmsson m.fl. (C) och 2022/23:2323 av Marielle Lahti m.fl. (MP).
Riksdag decision: Parliament said yes to the government's proposal for a new law on value-added tax, so-called VAT. The law entails an adaptation to the EU's value-added tax directive. The law should also, among other things, clarify what applies when non-profit associations sell services internally. Parliament has previously, in a formal request (tillkännagivande), pointed out that there have been uncertainties regarding what applies when non-profit associations sell services internally. Today, non-profit associations, such as the sports movement, study associations and registered religious communities, are exempt from the requirement to pay VAT. This may also apply when an independent group within an association sells a service internally. For example, it may be a large organization where several associations are part of, which has a joint department that sells IT support to the associations. If the service instead could have been purchased on the market, it can however be assessed that the exemption from VAT leads to a distortion of competition. In such cases, the exemption from VAT may not be applied. The internal sales are then assessed as VAT-liable. Parliament urged in its formal request the government to investigate how the matter can be solved without causing a distortion of competition, and without increasing the risk for fraud with the value-added tax system. The new law entails an adaptation to the EU's value-added tax directive, and should therefore not be applied more narrowly than the directive. According to EU Court of Justice practice, consideration should be given to the purpose of the exemption from VAT liability, namely to support civil society. The exemption may not be interpreted so restrictively that it loses its effect. In certain cases, the new law may mean that the exemption from VAT liability is applied differently. Parliament welcomes the new law, and notes that the government has thereby fulfilled the formal request. The new law and amendments enter into force on 1 July 2023.
Counter-proposals
- The counter-proposal wants to exempt internal services between member organizations within the same nonprofit organization from value-added tax. (V, C, MP) — Reservation 1
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan safeguards strong and independent people's movements and the position of study associations, and wants the public to set the limit for the commercial but leave room for associations.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan safeguards strong and independent people's movements and the position of study associations, and wants the public to set the limit for the commercial but leave room for associations. An internal VAT that makes cooperation between local branches and national organisation more expensive opposes this, which is why a genuine investigation of the issue is in the plan's direction. The plan does not address VAT, so the support is derived.
Original (Swedish)
Planen värnar starka och självständiga folkrörelser och studieförbundens ställning, och vill att det offentliga sätter gränsen för det kommersiella men lämnar utrymme åt föreningslivet. En internmoms som fördyrar samarbetet mellan lokalavdelningar och riksorganisation motverkar detta, varför en verklig utredning av frågan ligger i planens riktning. Planen behandlar inte moms, så stödet är härlett.
- safeguard people's movementsdecisive»starka och självständiga folkrörelser som kan bidra till progressiva« (party programme ↗)“strong and independent people's movements that can contribute to progressive”
- safeguard study associations»Därför behöver vi också värna studieförbundens ställning.« (2022 manifesto ↗)“Therefore we also need to safeguard the position of study associations.”
- space for association life»Det gäller exempelvis tillgång till lokaler och utrymmen« (party programme ↗)“This includes, for example, access to premises and spaces”
- criticism of the EU Court's power»överstatliga organ som EU-kommissionen, EU-domstolen och Europaparlamentet ska avskaffas eller dramatiskt omformas« (party programme ↗)“supranational bodies such as the EU Commission, the EU Court and the European Parliament should be abolished or dramatically reformed”
The plan does not address internal VAT between local chapters and national organizations.
Plan documents: party programme
Reasoning and quotes
The plan does not address internal VAT between local chapters and national organizations. The nearest principle is that civil society is the foundation of democracy and that policy shall create good conditions for the development of associational life; an investigation that removes tax obstacles to organizations' internal services follows from this. The position is thus entirely derived from general principles.
Original (Swedish)
Planen behandlar inte internmoms mellan lokalavdelningar och riksorganisationer. Närmast liggande princip är att civilsamhället är demokratins underbyggnad och att politiken ska skapa goda villkor för föreningslivets utveckling; en utredning som undanröjer skattemässiga hinder för organisationers interna tjänster följer av det. Ställningstagandet är därmed helt härlett ur allmänna principer.
- civil society bears democracydecisive»Ett starkt och levande civilsamhälle är demokratins underbyggnad.« (party programme ↗)“A strong and living civil society is the foundation of democracy.”
- good conditions for associational life»Politiken måste formas i en levande dialog med det civila samhälle och ska skapa goda villkor för civilsamhällets utveckling.« (party programme ↗)“Policy must be shaped in a living dialogue with civil society and shall create good conditions for civil society's development.”
- support for associational activities»Ändamålsenliga lokaler för föreningsliv, folkbildning, idrott och kultur ska vara lätt tillgängliga, ha hög standard med modern teknik och stå öppna för alla på rimliga villkor.« (party programme ↗)“Appropriate premises for associational life, popular education, sports and culture shall be easily accessible, have high standard with modern technology and be open to all on reasonable terms.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan does not address VAT rules for services within independent groups.
Plan documents: party programme
Reasoning and quotes
The plan does not address VAT rules for services within independent groups. Closest lying principle is that civic life and idea-driven organisations shall be promoted as bearers of socially sustainable societies, and that unnecessary bureaucracy shall be avoided through active regulatory simplification work. To investigate internal VAT between local chapters and national organisations lies in line with that, but the basis is weak.
Original (Swedish)
Planen behandlar inte momsregler för tjänster inom fristående grupper. Närmast liggande princip är att föreningsliv och idéburna organisationer ska främjas som bärare av socialt hållbara samhällen, och att onödig byråkrati ska undvikas genom aktivt regelförenklingsarbete. Att utreda internmomsen mellan lokalavdelningar och riksorganisationer ligger i linje med det, men underlaget är svagt.
- strong civic life promoteddecisive»Vi vill främja ett starkt föreningsliv och självorganisering i varje stadscentrum.« (party programme ↗)“We want to promote a strong civic life and self-organisation in every city centre.”
- idea-driven organisations' value»Föreningsliv och idéburna organisationer bidrar till socialt hållbara samhällen« (party programme ↗)“Civic life and idea-driven organisations contribute to socially sustainable societies”
- regulatory simplification»Onödig byråkrati ska undvikas genom ett aktivt« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active”
The party programme establishes that civil society shall be taxed as little as possible and that politics' task is to remove obstacles for its development force.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme establishes that civil society shall be taxed as little as possible and that politics' task is to remove obstacles for its development force. Internal VAT between local branches and national organizations is such an obstacle. The plan's general requirement to clear away the regulatory jungle speaks for the question actually being inquired into rather than just adapted to the directive's wording.
Original (Swedish)
Partiprogrammet slår fast att civilsamhället ska beskattas så lite som möjligt och att politikens uppgift är att riva hinder för dess utvecklingskraft. Internmoms mellan lokalavdelningar och riksorganisationer är ett sådant hinder. Planens allmänna krav på att rensa i regelverken talar för att frågan faktiskt utreds och inte bara anpassas till direktivets ordalydelse.
- low taxation of civil societydecisive»beskatta det så lite som möjligt.« (party programme ↗)“tax it as little as possible.”
- remove obstacles for civil society»Politikens uppgift är att riva hinder och röja väg för denna utvecklingskraft.« (party programme ↗)“Politics' task is to remove obstacles and clear the way for this development force.”
- value of civil society»Det civila samhället, människornas frivilliga organisering, är en fundamental del av varje väl fungerande demokrati och välfärdsstat.« (party programme ↗)“Civil society, people's voluntary organizing, is a fundamental part of every well-functioning democracy and welfare state.”
- deregulation»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear away the regulatory jungle for entrepreneurs, large and small.”
The election manifesto wants to continue improving civil society financing and the party programme requires that policy gives civil society good conditions, because civil society is a prerequisite for democracy.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to continue improving civil society financing and the party programme requires that policy gives civil society good conditions, because civil society is a prerequisite for democracy. An investigation of internal VAT between local chapters and national organizations aims to remove a tax cost within such organizations, and the plan also requires as simple and transparent a tax system as possible. The plan does not mention internal VAT, so the conclusion is derived.
Original (Swedish)
Valmanifestet vill fortsätta förbättra civilsamhällets finansiering och partiprogrammet kräver att politiken ger det civila samhället goda förutsättningar, eftersom civilsamhället är en förutsättning för demokratin. En utredning av internmomsen mellan lokalavdelningar och riksorganisationer syftar till att undanröja en skattekostnad inom just sådana organisationer, och planen kräver dessutom ett så enkelt och transparent skattesystem som möjligt. Planen nämner inte internmoms, så slutsatsen är härledd.
- better financing for civil societydecisive»Vi vill fortsätta förbättra civilsamhällets finansiering genom både bredare skatteavdrag för gåvor och långsiktiga statsbidrag.« (2022 manifesto ↗)“We want to continue improving civil society financing through both broader tax deductions for donations and long-term government grants.”
- civil society as prerequisite»civilsamhället är inte ett komplement till utan en förutsättning för demokratin« (2022 manifesto ↗)“civil society is not a complement to but a prerequisite for democracy”
- simple tax system»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy shall benefit wealth-creating forces, be as simple and transparent as possible”
- good conditions for associations»Politiken ska bidra till att det civila samhället ges goda förutsättningar.« (party programme ↗)“Policy shall contribute to civil society being given good conditions.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants tax rules to be designed as simply as possible and that nongovernmental activity is favoured tax-wise, including through tax-exempt donations to nongovernmental organizations.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants tax rules to be designed as simply as possible and that nongovernmental activity is favoured tax-wise, including through tax-exempt donations to nongovernmental organizations. Examining the internal VAT between local branches and national organization is precisely such a simplification that relieves the associational life. The election manifesto's requirement for a strengthened civil society points in the same direction.
Original (Swedish)
Planen vill att skattereglerna utformas så enkelt som möjligt och att ideell verksamhet gynnas skattemässigt, bland annat genom skattefria gåvor till ideella organisationer. Att utreda internmomsen mellan lokalavdelningar och riksorganisation är just en sådan förenkling som avlastar föreningslivet. Valmanifestets krav på ett stärkt civilsamhälle pekar i samma riktning.
- tax relief for the nongovernmental sectordecisive»Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Donations to nongovernmental organizations should be tax-exempt.”
- simple tax rules»är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland« (party programme ↗)“is moreover important that tax rules are designed as simply as possible to thereby facilitate for among”
- nongovernmental activity is prioritized»Ideell verksamhet ska prioriteras framför kommersiella intressen vid utformningen av statens och kommunernas fritidspolitik.« (party programme ↗)“Nongovernmental activity shall be prioritized over commercial interests in the design of the state's and municipalities' leisure policy.”
- strengthened civil society»STÄRKT CIVILSAMHÄLLE« (2022 manifesto ↗)“STRENGTHENED CIVIL SOCIETY”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants EU directives to be implemented at minimum level as the main rule and over-implementation to be counteracted, and regulatory red tape to be cut sharply and the tax system to be simplified.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants EU directives to be implemented at minimum level as the main rule and over-implementation to be counteracted, and regulatory red tape to be cut sharply and the tax system to be simplified. That not being satisfied with a directive-close legislative text but actually investigating internal VAT between local branches and head organisations is in line with this. However, the plan does not address associations' VAT.
Original (Swedish)
Planen vill att EU-direktiv som huvudregel genomförs på miniminivå och att överimplementering motverkas, samt att regelkrånglet minskas kraftigt och skattesystemet förenklas. Att inte nöja sig med en direktivnära lagtext utan faktiskt utreda internmomsen mellan lokalavdelningar och riksorganisationer ligger i linje med det. Planen behandlar dock inte föreningarnas moms.
- EU rules at minimum leveldecisive»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut« (2022 manifesto ↗)“Reduce regulatory red tape and unnecessary bureaucracy, among other things by counteracting over-implementation in Sweden of EU decisions”
- reduced administrative burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administrative costs and a third of regulatory red tape”
- simpler tax system»Ska det ske måste skattesystemet bli enklare« (2022 manifesto ↗)“If this is to happen, the tax system must become simpler”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan's position is that the public should highlight and support the voluntary sector without limiting its operational freedom and that regulations around civil society should be characterized by cooperation in a constructive spirit.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan's position is that the public should highlight and support the voluntary sector without limiting its operational freedom and that regulations around civil society should be characterized by cooperation in a constructive spirit. An inquiry into internal VAT between local chapters and national organizations aims to remove exactly such an administrative and tax burden. The plan's general requirement for rules simplification points in the same direction. The committee's reasons regarding the EU directive's wording and EU practice are not addressed.
Original (Swedish)
Planens hållning är att det offentliga ska lyfta fram och stödja den ideella sektorn utan att begränsa dess handlingsfrihet och att regelverk kring föreningslivet ska präglas av samverkan i konstruktiv anda. En utredning av internmomsen mellan lokalavdelningar och riksorganisationer syftar till att undanröja just en sådan administrativ och skattemässig börda. Planens generella krav på regelförenkling pekar i samma riktning. Utskottets skäl om EU-direktivets lydelse och EU-praxis berörs inte.
- support for voluntary sectordecisive»stödja den ideella sektorn utan att i alltför hög grad begränsa dess handlingsfrihet.« (party programme ↗)“support the voluntary sector without unduly limiting its operational freedom.”
- association-friendly regulations»Tillståndsprocesser och regelverk bör präglas av samverkan mellan myndigheter, idrottsklubbar och supporterrörelse utifrån en konstruktiv anda.« (2022 manifesto ↗)“Permit processes and regulations should be characterized by cooperation between agencies, sports clubs and supporter movements based on a constructive spirit.”
- vital sports movement»Ge idrottsrörelserna förutsättningar till fortsatt livskraft« (2022 manifesto ↗)“Give sports movements the conditions for continued vitality”
- rules simplification»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for rules simplification and reduce small businesses' administrative burden”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU10)
- Committee report full text (HA01SkU10)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1470 — Civilsamhällets långsiktiga förutsättningar av Amanda Lind m.fl. (MP)
- Motion 2022/23:2321 — med anledning av prop. 2022/23:46 Ny mervärdesskattelag av Ilona Szatmári Waldau m.fl. (V)
- Motion 2022/23:2322 — med anledning av prop. 2022/23:46 Ny mervärdesskattelag av Helena Vilhelmsson m.fl. (C)
- Motion 2022/23:2323 — med anledning av prop. 2022/23:46 Ny mervärdesskattelag av Marielle Lahti m.fl. (MP)
- Proposition 2022/23:46 — Ny mervärdesskattelag
Source: The Swedish Parliament