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SwedenSkatteverket

HFD: full mandatory minimum is VAT base even when part goes to charity

HFD 2023 ref. 35: a dating app whose SEK 100 minimum partly reaches a charity still has the full minimum as its VAT base; only voluntary top-ups fall outside.

By Taxxa AI OyPublished 12 October 2026

Tax

Industry: Across industries

Singles Project ek. för., an economic association, offers a dating application that also channels money to charities. A user must pay a minimum of SEK 100 for one month's access but may pay more. Of the amount paid, the association keeps 7.5 per cent, a smaller part goes to a payment service provider, and the rest passes to a charity the user selects among organisations cooperating with the association, split directly at the moment of payment.

The Skatterättsnämnden had ruled that the association supplies a dating application and forwards a donation, that both together form a supply of services for VAT purposes, and that the consideration is the payment received minus the amount forwarded — so the taxable amount follows that reduced consideration. Skatteverket appealed, asking the court to confirm a supply of services but to base the taxable amount on what the buyer actually pays for the service, SEK 100.

Högsta förvaltningsdomstolen held that the association supplies the user with only a dating serviceSkatteverket. The transfer of money to the charity is a fundraising service supplied to the organisation, not to the user. The legal relationship between the association and the user is a reciprocal exchange in which the user's payment is the actual consideration for the dating service, and the two performances are conditional on each other — access only against payment. That direct link makes the transaction a supply of services for consideration within the meaning of the VAT directive.

The taxable amount is then the subjective value the supplier actually receives: the consideration agreed between the parties, not an objective market value. The starting point is the minimum amount the user must pay for access. Following RÅ 2002 ref. 112, where a restaurant chain donated part of a day's turnover to a foundation and the court based the taxable amount on the full amount the customer had to pay, the court held that neither the agreement term passing part of the payment to the charity nor the direct split at payment changes this. The taxable amount is therefore the minimum amount with no deduction for the share going to the charity, less VATSkatteverket.

If the user voluntarily pays more than the minimum, the excess is a voluntary payment with no direct link to the dating service supplied and is disregarded when computing the taxable amount.

The court amended the advance ruling accordingly: the association supplies a service enabling the user to meet others online, and the taxable amount is the minimum the user must pay for the service, less VATSkatteverket.

Legal basis: Högsta förvaltningsdomstolens dom den 22 juni 2023 i mål nr 1435-23 (HFD 2023 ref. 35)Skatteverket; 1 kap. 1 § första stycket 1 och 6 §, 2 kap. 1 § tredje stycket 1, 7 kap. 1 §, 2 § första stycket, 3 § 1 och 3 c § första stycket mervärdesskattelagen (1994:200), corresponding to articles 2.1 c, 24.1, 73 and 78 a of the VAT directive (2006/112/EC).

Where a mandatory minimum payment is split with a charity, compute the VAT base on the full minimum excluding VAT, with no deduction for the forwarded share.

Sources

Högsta förvaltningsdomstolens avgörande