VAT for parking spaces

According to the 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.

From 2011 you will have to pay VAT

  • 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 AB and AB Lokalen in Umeå).