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SwedenSkatteverket

Parking-fee VAT guidance deferred to 1 April 2027

Skatteverket shifts its self-initiated application of the parking control-fee VAT guidance from 1 January to 1 April 2027 across both affected guidance pages.

By Taxxa AI OyPublished 16 October 2026

Tax

Industry: Service activities incidental to land transportation · Other passenger land transport

Skatteverket has postponed, from 1 January 2027Skatteverket to 1 April 2027Skatteverket Skatteverket, the date from which it will on its own initiative apply its guidance on kontrollavgifter and felparkeringsavgifter for parkingSkatteverket. The new date appears in Skatteverket's tillämpningsinformation of 15 October 2026 (dnr 8-303368-2026) and is inserted in seven places across the two legal-guidance pages Parkeringsplatser and Transaktioner med direkt samband mellan betalning och motprestation, replacing the earlier 1 January 2027 dateSkatteverket from the 27 June 2025 application notice (dnr 8-207606-2025).

The postponed guidance is Skatteverket's position 8-14699-2025 on kontrollavgifter, felparkeringsavgifter and surcharges in public transport. Following the Court of Justice judgment in C-90/20 (Apcoa Parking Danmark), a driver who parks where parking is possible is considered to have entered a parking agreement on the stated conditions, and control charges for breach of those conditions form part of the total amount the driver undertook to pay for the parking service. They therefore belong in the VAT base for the parking supply: kontrollavgift on private land (tomtmark, including parking garages) where the conditions appear from signage, and felparkeringsavgift on street land (gatumark) where the municipality permits parking on special conditions through local traffic regulations and the parking is against consideration.

The postponement covers every section carrying the new date: on the parking page the header block plus the tomtmark and gatumark sections, and on the direct-link page the general control-charge paragraph, the unlawful-parking paragraph and the ticket-surcharge paragraph. A fine issued with no connection to the provision of a parking space, for example to uphold traffic order, and a fine notified by a police officer, remain outside the scope of VAT. The same applies to the surcharge for travel without a valid ticket, which belongs in the base for the passenger-transport supply.

In practical terms, suppliers of parking and passenger transport keep the previous treatment for supplies before 1 April 2027Skatteverket and apply the new inclusion of control and fine amounts in the consideration only to supplies from that dateSkatteverket, where Skatteverket acts on its own initiativeSkatteverket.

Legal basis: 3 kap. 1 §, 5 kap. 26 §, 8 kap. 2-3 and 13 §§ and 10 kap. 2 § mervärdesskattelagen (2023:200); C-90/20 Apcoa Parking Danmark; Skatteverket's position 8-14699-2025; Skatteverket's tillämpningsinformation 2026-10-15 (dnr 8-303368-2026).

Move the VAT-base inclusion of parking kontrollavgifter, felparkeringsavgifter and ticket surcharges in your systems from 1 January to 1 April 2027, and keep the previous treatment for earlier supplies.

Sources

Parking-fee VAT guidance deferred to 1 April 2027

Skatteverket shifts its self-initiated application of the parking control-fee VAT guidance from 1 January to 1 April 2027 across both affected guidance pages.

By Taxxa AI OyPublished 16 October 2026

Industry: Service activities incidental to land transportation · Other passenger land transport