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Commentary

Appendix 50B: VAT exemptions (Sweden)

50 Sweden

All supplies of goods and services are taxable unless they are exempted by law. The main categories of exempt supplies in Sweden are as follows:

  1. Ìý

    •ÌýÌýÌýÌý Property (sale, lease, etc).

  2. Ìý

    •ÌýÌýÌýÌý Healthcare, dental care and social care education, and goods and services that are provided as a part of the training.

  3. Ìý

    •ÌýÌýÌýÌý Education.

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