VAT for parking spaces

According to Mervärdesskattelagen we as a company must add a VAT fee (25 percent) for letting of car parking spaces if the contract for the parking space is not tied to a tenancy agreement or a premises (business) agreement.

You will have to pay VAT in the following cases: 

  • If you do not have a tenancy agreement or an agreement for premises (business) with Bostaden.
  • If your parking space is not located close to where you live or have your premises (business).
  • If the tenancy agreement or the agreement for premises (business) and the parking space are owned by different companies (AB Bostaden in Umeå, Prominensen and AB Lokalen in Umeå).
  • If you rent a parking space that belongs to Bostadens' parking company. Information if the parking space belongs to our parking company can be found below Properties when you book the parking space.