You can read this article in Swedish or English.
The following information does not apply to VAT-registered hosts who have provided us with their VAT ID number. If you are a VAT-registered host, please make sure that you provide us with your VAT ID number.
We collect VAT on the user service fees we charge in Sweden and, occasionally, we can be subject to routine audits to ensure that we are paying the correct amount.
As part of that process, the Swedish Tax Agency (Skatteverket) may request limited, tax-related data for transactions on the platform.
In Sweden, we are working with the Swedish Tax Agency (Skatteverket) to comply with valid and legal requests for tax information. Accordingly, tax-related data may be shared with the Swedish Tax Agency (Skatteverket).
Tax-related data for transactions from 1 October 2019, which is due to be reported by hosts for income tax purposes from 2020 onwards, may be shared with the Swedish Tax Agency (Skatteverket), on a quarterly basis, from January 2020 onwards.
While we collect and remit VAT to the Swedish Tax Agency (Skatteverket) every quarter, hosts don’t have to report the income from those transactions for income tax return purposes until the following year.
We may be required to share tax-related data for transactions from 1 October 2019 with the Swedish Tax Agency (Skatteverket), on a quarterly basis, from January 2020, through the following two stage process:
On an ongoing quarterly basis, the Swedish Tax Agency (Skatteverket) may request a list of data for all transactions in which VAT was paid in Sweden for any period from 1 October 2019.
The list of tax-related data that we would provide under a Stage 1 request is standard and usually cannot be used to identify individual users. It will contain your Airbnb User ID number, and the Transaction Confirmation Codes that relate to any bookings accepted or made in the relevant period. This data will only identify you if the Swedish Tax Agency (Skatteverket) has additional information that links you to a particular Airbnb User ID number or Transaction Confirmation Code.
You can check out the full list of tax-related data that we may be required to share under a Stage 1 request.
After receiving the list of tax-related data that could be shared under a Stage 1 request, the Swedish Tax Agency (Skatteverket) may request additional information that will identify hosts (not guests) whom they identify (by reference to the hosts’ Airbnb user ID number) as being of interest.
You can check out the full list of additional information that we may be required to share under a Stage 2 request.
The two stage process in which tax-related data may be shared with the Swedish Tax Agency (Skatteverket) ensures that, for a significant number of users, data that would usually identify them will not be shared.
That said, we may be required to share data that could identify you under a Stage 2 request (see What tax-related data may be shared).
We will notify you if we are required to share data the could identify you under a Stage 2 request.
Certain EU tax laws impose legal obligations on companies to keep sufficiently detailed records of tax information in order to enable EU tax authorities to verify that they have received the correct amount of tax. Companies may be required by law to provide those records to EU tax authorities.
The tax laws referred to may require us to share data with the Swedish Tax Agency (Skatteverket), including, in limited instances, data that identifies a host.
EU Tax authorities are also subject to strict privacy laws, and usually will only be entitled to use and share that data for the purposes of fulfilling their responsibilities set out in local laws. Those responsibilities typically include assessment and enforcement of taxes, recovery of unpaid taxes, enforcing anti money laundering laws, and ensuring the State social security system is aware of a tax payers' earnings.
For more information on other local laws that may apply to you as a host, check out our Responsible Hosting page.
All home sharing platforms are obligated to comply with valid and legal requests for tax information.
We understand that you may have privacy concerns about data identifying you being shared with the Swedish Tax Agency (Skatteverket). Accordingly, we have worked with the Swedish Tax Agency (Skatteverket) to fulfill our legal obligations in a way that takes into account strict data privacy laws.
The two stage process in which tax-related data may be shared with the Swedish Tax Agency (Skatteverket) ensures that, for a significant number of users, data that would usually identify them will not be shared. We will notify you if we are required to share data that could identify you under a Stage 2 request.
While we always recommend contacting a tax advisor in your area, we’ve put together some resources to help make the process easier:
The full list of tax-related data that may be shared in Stage 1 for each transaction is:
The full list of additional information that may be shared under a Stage 2 request: