2023-04-202022/23:SkU15 · p.4SkUTaxation
Other VAT matters
Review of the VAT rules
What's at stake: The outcome affects how predictable and fair the VAT system is seen to be for businesses such as healthcare providers and sports facilities, and whether undesired consequences of the rules are addressed through a comprehensive review.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The vote concerns whether the government should conduct a broader review of the VAT rules and their undesired effects, or whether current rules — including on reverse charge liability and the treatment of digital goods — should remain unchanged.
Yes Yes — the committee proposal
The committee rejects the motions. Swedish VAT rules must be designed in line with the EU VAT directive, which limits the option of introducing reverse charge liability to certain specific areas, so the committee rejects the proposal to make reverse charge the general rule. It also maintains its earlier assessment that a comprehensive evaluation of the effects of VAT rules is not warranted, and considers the question of how virtual goods should be taxed for VAT purposes to be a matter of application for the tax authority and administrative courts rather than new legislation.
No No — the reservations
Reservation 7 (C)
The reservation argues that the Swedish VAT system is complex and creates a significant administrative burden for businesses, which must also navigate international rules. It points to concrete problems — including that VAT on healthcare services has changed following a court's interpretation of the EU directive, and that sports facilities have struggled to be rented out when VAT cannot be deducted — and calls for a broader review of the VAT system's undesired effects.
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 7 by C.
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 | Yes 21/0/0/3 | departs from the plan | confidence: low | derived |
| S | No | Yes 94/0/0/13 | departs from the plan | confidence: low | not addressed |
| MP | No | Yes 14/0/0/4 | departs from 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: medium | not addressed |
| SD | No | Yes 64/0/0/9 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2022/23:1511 by Larry Söder (KD), 2022/23:1675 by Rickard Nordin (C), and 2022/23:2192 by Helena Lindahl et al. (C) motion 28.
Original (Swedish)
Riksdagen avslår motionerna 2022/23:1511 av Larry Söder (KD), 2022/23:1675 av Rickard Nordin (C) och 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 28.
Riksdag decision: The Riksdag rejected approximately 20 proposals in motions from the general motion period of 2022. The proposals concern among other things changes to VAT rates, investigations of effects and changes to value added tax, and various exceptions from tax liability in the VAT area.
Counter-proposals
- The counter-proposal wants to lower value-added tax on menstrual products to zero percent and promote private financing of culture. (C) — Reservation 7
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 does not address the VAT system's design or businesses' administrative burden.
Plan documents: party programme
Reasoning and quotes
The plan does not address the VAT system's design or businesses' administrative burden. The nearest principle is that organizational life's access to premises shall be protected and that Swedish legislation should not be steered by the EU Court's interpretations, which speaks for a review of the unwanted effects of VAT rules on sports facilities and care services. The position thus rests on general principles, not on any commitment regarding VAT.
Original (Swedish)
Planen behandlar inte momssystemets utformning eller företagens administrativa börda. Närmast liggande princip är att föreningslivets tillgång till lokaler ska värnas och att svensk lagstiftning inte ska styras av EU-domstolens tolkningar, vilket talar för en översyn av momsreglernas oönskade effekter på idrottslokaler och vårdtjänster. Ställningstagandet vilar alltså på allmänna principer, inte på något åtagande om moms.
- space for organizational lifedecisive»Det gäller exempelvis tillgång till lokaler och utrymmen« (party programme ↗)“This applies for example to access to premises and facilities”
- criticism of 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, EU Court and European Parliament should be abolished or dramatically reshaped”
- protect grassroots movements»starka och självständiga folkrörelser som kan bidra till progressiva« (party programme ↗)“strong and independent grassroots movements that can contribute to progressive”
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 requires that the rules for enterprise are clear and understandable and that the tax system is characterized by simplicity and broad tax bases.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan requires that the rules for enterprise are clear and understandable and that the tax system is characterized by simplicity and broad tax bases. A broader review of the VAT system's undesirable effects and administrative burden follows from these principles. The plan also wants to increase access to sports at reasonable costs, which affects the problem of rental of sports facilities. However, VAT issues are not addressed concretely.
Original (Swedish)
Planen kräver att reglerna för företagsamheten är tydliga och överskådliga och att skattesystemet präglas av enkelhet och breda skattebaser. En bredare översyn av momssystemets oönskade effekter och administrativa börda följer av dessa principer. Planen vill också att tillgången till idrott till rimliga kostnader ökar, vilket berör problemet med uthyrning av idrottslokaler. Momsfrågorna behandlas dock inte konkret.
- clear business rulesdecisive»Reglerna för företagsamheten ska vara tydliga och överskådliga.« (party programme ↗)“Rules for enterprise must be clear and understandable.”
- simplicity in the tax system»Enkelhet och tydlighet i regelverket, breda skattebaser och att alla förvärvsinkomster och ersättningar beskattas lika är grundläggande principer.« (party programme ↗)“Simplicity and clarity in regulations, broad tax bases and that all earned income and compensation are taxed equally are fundamental principles.”
- better conditions for enterprise»Stärk de långsiktiga förutsättningarna för företagande och innovation.« (2022 manifesto ↗)“Strengthen the long-term conditions for business and innovation.”
- accessible sports and culture»Tillgången till fritidsaktiviteter till rimliga kostnader, både vad gäller idrott och kultur, behöver öka.« (2022 manifesto ↗)“Access to leisure activities at reasonable costs, both for sports and culture, needs to increase.”
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 the technical design of the VAT system.
Plan documents: party programme
Reasoning and quotes
The plan does not address the technical design of the VAT system. The closest principle is that unnecessary bureaucracy shall be avoided through active regulatory simplification work and that companies shall have stable and long-term rules of the game, and that associational life shall be promoted. A broader review of VAT system's undesirable effects, including for sports facilities, aligns with this, but the plan only provides general principles.
Original (Swedish)
Planen behandlar inte momssystemets tekniska utformning. Närmast liggande princip är att onödig byråkrati ska undvikas genom aktivt regelförenklingsarbete och att företag ska ha stabila och långsiktiga spelregler, samt att föreningslivet ska främjas. En bredare översyn av momssystemets oönskade effekter, bland annat för idrottslokaler, ligger i linje med det, men planen ger bara allmänna principer.
- active regulatory simplificationdecisive»Onödig byråkrati ska undvikas genom ett aktivt« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active”
- long-term rules of the game for companies»stabila och långsiktiga spelregler för företag och« (party programme ↗)“stable and long-term rules of the game for companies and”
- strong associational life»Vi vill främja ett starkt föreningsliv och självorganisering i varje stadscentrum.« (party programme ↗)“We want to promote a strong associational life and self-organisation in every city centre.”
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 party programme makes it a commitment to reduce the administrative burden for small and newly started businesses and that business shall have competition-neutral regulations.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme makes it a commitment to reduce the administrative burden for small and newly started businesses and that business shall have competition-neutral regulations. A VAT system that produces unpredictable effects for healthcare services and rental of sports facilities contradicts this. A broader review of the VAT system's undesirable effects thus accords with the plan's requirements for regulatory simplification.
Original (Swedish)
Partiprogrammet gör det till ett åtagande att minska den administrativa bördan för små och nystartade företag och att näringslivet ska ha konkurrensneutrala regelverk. Ett momssystem som ger oförutsägbara effekter för vårdtjänster och uthyrning av idrottslokaler strider mot detta. En bredare översyn av momssystemets oönskade effekter ligger därför i linje med planens krav på regelförenkling.
- reduced administrative burdendecisive»minska den administrativa bördan för små och nystartade företag.« (party programme ↗)“reduce the administrative burden for small and newly started businesses.”
- clear away regulatory thicket»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear away the regulatory thicket for entrepreneurs, large and small.”
- competition-neutral regulations»Viktigt är också att näringslivet får konkurrensneutrala regelverk« (party programme ↗)“It is also important that business gets competition-neutral regulations”
- more care providers»Vi vill öppna upp för fler vårdgivare och öka valfriheten« (2022 manifesto ↗)“We want to open up for more care providers and increase choice”
The party programme demands a new comprehensive tax reform where tax policy is as simple and transparent as possible and the regulatory burden on small businesses decreases, and the election manifesto that tax levels shall be easy to understand.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme demands a new comprehensive tax reform where tax policy is as simple and transparent as possible and the regulatory burden on small businesses decreases, and the election manifesto that tax levels shall be easy to understand. A broader review of the VAT system's undesirable effects and administrative burden on businesses follows from these commitments. The plan does not specifically address VAT on healthcare services or sports facilities.
Original (Swedish)
Partiprogrammet kräver en ny genomgripande skattereform där skattepolitiken är så enkel och transparent som möjligt och att regelbördan för små företag minskar, och valmanifestet att skattenivåerna ska vara lättförståeliga. En bredare översyn av momssystemets oönskade effekter och administrativa börda för företagen följer av dessa åtaganden. Planen behandlar inte momsen på vårdtjänster eller idrottslokaler särskilt.
- simple tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy shall support wealth-creating forces, be as simple and transparent as possible”
- reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“The regulatory burden on small businesses shall decrease”
- comprehensive tax reform»Därför behövs en ny genomgripande skattereform.« (party programme ↗)“Therefore, a new comprehensive tax reform is needed.”
- easy to understand taxes»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand”
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 requires that tax rules are designed as simply as possible and that complicated rules are counteracted, which carries the requirement for a broader review of the VAT system's undesirable effects and administrative burden.
Plan documents: party programme
Reasoning and quotes
The plan requires that tax rules are designed as simply as possible and that complicated rules are counteracted, which carries the requirement for a broader review of the VAT system's undesirable effects and administrative burden. The specific problems that are raised also concern areas the plan protects: equal conditions for private healthcare providers and municipalities' support for sports. The plan does not state its position on VAT technique, so the conclusion is inferred.
Original (Swedish)
Planen kräver att skattereglerna utformas så enkelt som möjligt och att krångliga regler motverkas, vilket bär kravet på en bredare översyn av momssystemets oönskade effekter och administrativa börda. De konkreta problemen som lyfts fram rör dessutom områden planen värnar: lika villkor för privata vårdgivare och kommunernas stöd till idrott. Planen uttalar sig inte om momsteknik, varför slutsatsen är härledd.
- simple tax rulesdecisive»är dessutom viktigt att skattereglerna utformas så enkelt som möjligt för att därigenom underlätta för bland« (party programme ↗)“it is also important that tax rules are designed as simply as possible to thereby make it easier for, among”
- complicated rules are counteracted»regler ska motverkas.« (party programme ↗)“rules shall be counteracted.”
- equal conditions for private healthcare providers»förutsättningar som tjänster producerade i offentlig regi.« (party programme ↗)“conditions as services produced by public sector.”
- support for sports»Hälsa, motion och olika former av idrott ska främjas och stödjas av kommunerna.« (party programme ↗)“Health, exercise and various forms of sports shall be promoted and supported by municipalities.”
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 promises to remove one third of companies' administrative costs and red tape and establishes that red tape and bureaucracy obstruct innovation and growth.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan promises to remove one third of companies' administrative costs and red tape and establishes that red tape and bureaucracy obstruct innovation and growth. A broader review of the VAT system's undesired effects and administrative burden aligns with this and with the plan's requirement for a simpler tax system. The plan does not address the individual VAT issues the counter-proposal raises, however.
Original (Swedish)
Planen lovar att ta bort en tredjedel av företagens administrationskostnader och regelkrånglet och slår fast att krångel och byråkrati sätter käppar i hjulet för innovation och tillväxt. En bredare översyn av momssystemets oönskade effekter och administrativa börda ligger i linje med detta och med planens krav på ett enklare skattesystem. Planen behandlar dock inte de enskilda momsfrågor motförslaget lyfter.
- reduced administrative burdendecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of companies' administrative costs and one third of regulatory red tape”
- red tape hinders growth»Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt.« (2022 manifesto ↗)“But high taxes, complicated licensing processes and bureaucracy obstruct innovation and growth.”
- simpler tax system»Ska det ske måste skattesystemet bli enklare« (2022 manifesto ↗)“For this to happen, the tax system must become simpler”
- no overimplementation of EU rules»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut« (2022 manifesto ↗)“Reduce red tape and unnecessary bureaucracy, among other things by preventing overimplementation in Sweden of EU decisions”
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 to remove unnecessary rules where the costs for businesses do not match the benefit to society and relieve businesses of administrative burden.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to remove unnecessary rules where the costs for businesses do not match the benefit to society and relieve businesses of administrative burden. A broader review of the VAT system's undesirable effects, including care services and rental of sports facilities, is an application of that, reinforced by the commitment to meet the need for sports facilities. The committee's points on the EU directive's scope and implementation issues are not addressed.
Original (Swedish)
Planen vill ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället och avlasta företagens administrativa börda. En bredare översyn av momssystemets oönskade effekter, inklusive vårdtjänster och uthyrning av idrottslokaler, är en tillämpning av det, förstärkt av åtagandet att tillgodose behovet av idrottsanläggningar. Utskottets skäl om EU-direktivets ram och tillämpningsfrågor berörs inte.
- remove unnecessary rulesdecisive»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“In order to get more and growing businesses, it is important to remove unnecessary rules where the costs for businesses do not match the benefit to society.”
- regulatory simplification»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work towards regulatory simplification and relieve small businesses of administrative burden”
- more sports facilities»Samhället bör i större utsträckning tillgodose behovet av idrottsanläggningar« (2022 manifesto ↗)“Society should to a greater extent meet the need for sports facilities”
- competitive taxes»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hinder Swedish businesses in international competition”
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:SkU15)
- Committee report full text (HA01SkU15)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1070 — Den dolda momsen för utbildningsföretag av Alexandra Anstrell och Maria Stockhaus (båda M)
- Motion 2022/23:1511 — Omvänd skattskyldighet av Larry Söder (KD)
- Motion 2022/23:1512 — Översyn av momssatserna av Larry Söder (KD)
- Motion 2022/23:1651 — Avskaffat krav om momspliktig verksamhet vid fastighetsupplåtelse av Anne-Li Sjölund och Helena Vilhelmsson (båda C)
- Motion 2022/23:1673 — Jämställdhet för hållbar utveckling av Annie Lööf m.fl. (C)
- Motion 2022/23:1675 — Vinstmarginalbeskattning på digitala tjänster och produkter av Rickard Nordin (C)
- Motion 2022/23:1941 — Sänkt dansbandsmoms av Sten Bergheden (M)
- Motion 2022/23:2100 — Gratis mensskydd i skolan och sänkt moms på mensskydd av Annika Hirvonen m.fl. (MP)
- Motion 2022/23:2192 — Skatter för företagande och tillväxt i hela landet av Helena Lindahl m.fl. (C)
- Motion 2022/23:2251 — Dansbandsmomsen av Runar Filper (SD)
- Motion 2022/23:558 — Momslättnader till transportsektorn av Markus Wiechel (SD)
- Motion 2022/23:711 — Konkurrenskraftiga villkor för svensk turistnäring av Helena Gellerman (L)
- Motion 2022/23:785 — Utveckla den maritima besöksnäringen av Johan Hultberg (M)
- Motion 2022/23:861 — Ett fritt och brett kulturliv i hela landet av Catarina Deremar m.fl. (C)
- Motion 2022/23:872 — Förändrad mervärdesskatt för utövande konstnärer och danstillställningar av Michael Rubbestad (SD)
- Motion 2022/23:931 — Turism och besöksnäring av Tobias Andersson m.fl. (SD)
Source: The Swedish Parliament