Per la Suprema Corte amministrativa svedese i servizi di assistenza sanitaria resi tramite una piattaforma digitale sono imponibili ai fini IVA (nota alla sentenza della Suprema corte amministrativa della Svezia, Case n. 5815-22)


The Supreme Administrative Court of Sweden (Högsta förvaltningsdomstolen), in its judgment of 24 February 2023, Case No. 5815-22, ruled that health care services rendered via a digital platform do not qualify as medical services provided in one's own name but on behalf of a third party, but rather as administrative services aimed at providing an ancillary link between health care providers and patients.

Accordingly, the Court held that this activity could not be considered to be a VAT-exempt service within the meaning of Article 132(1)(b) of the VAT Directive (Directive 2006/112/EC), since it was not strictly related to medical treatment and hospitalization.


  • MATESANZ F., The increasing liability of digital platforms in the collection of EU VAT, in International VAT Monitor, vol. 34, no. 3.
  • MATESANZ F., VAT and digital platforms facilitating supplies of services: Act in own name? in International Tax Review, 29.11.2021.
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