The Swedish Tax Agency has recently changed its guidelines on employers' VAT liability when offering benefits to employees through salary deductions (dnr: 8-2338256). According to the new position, offering a benefit through payroll deduction is now considered a taxable sale from the employer to the employee. This means that the employer must report outgoing VAT based on the value of the benefit. Regardless of whether it is a net or gross salary deduction, this is considered to constitute the VAT-subject compensation that the employer receives from the employee for the benefit.
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