At the same time, an investigation is underway to determine whether certain types of parking may continue to be exempt in the future. Despite this, we are continuing to update our parking agreements. We are doing this to be prepared regardless of what the regulations will look like once the decision takes effect.
Why is Skövdebostäder changing the terms and conditions so soon?
The background is that the Swedish Tax Agency has issued a new interpretation of the Value-Added Tax Act, which means that the rental of parking spaces will, in most cases, be subject to VAT. Even though the implementation has now been postponed, we as landlords need to ensure that our leases are properly drafted in anticipation of future decisions.
By updating the terms and conditions now:
- Are we prepared if VAT is introduced on April 1, 2027?
- we won't have to make quick changes on short notice down the road
- we can handle various possible outcomes of the ongoing investigation
This does not mean that VAT will start to be charged now.
What does this mean for you as a parking space renter?
If you have a separate agreement for parking (parking space, carport, or garage), you will receive a notice of changes to the terms and conditions describing how the fee may be affected if VAT is introduced in the future.
Whether and when VAT applies:
- A 25% VAT is added to the parking fee
- The change applies only to parking spaces covered by separate agreements, distinct from the residential rent
We will provide notice well in advance of any actual change in the fee. If you signed a contract for your parking space after February 1, 2026, the new term will be included in your contract, and the increase will take effect without further approval.
What happens now?
- We are reviewing all agreements to ensure they comply with the new rules. In many cases, the agreement needs to be adjusted, which we do by amending the terms. All agreements signed after February 1 of this year already include this provision.
- In early February, a brief notice will be posted in the stairwells.
- During the first half of February, those of you who have a parking agreement and are affected by the change will receive information from us in a mailing. After that, a supplementary agreement will be sent out. You will sign it using e-signature and BankID.
- The addendum will be sent out in stages, and we'll start with those of you who have contracts for garages and carports.
- If you do not accept the change in terms and conditions, you can choose to cancel your parking space instead. The easiest way to do this is through “My Pages” on the website. You can cancel your parking space today but choose a cancellation date further in the future. Please note, however, that the cancellation date must be no later than April 1, 2027—otherwise, you will need to sign the change in terms and conditions.
Exceptions
If parking is included as a mandatory part of your rent and cannot be opted out of, the rental may continue to be VAT-exempt. This applies, for example, to our apartments in Källtorp and Timmerlyckan, where parking is included in the lease agreement.
The ongoing investigation is intended, among other things, to clarify which types of parking facilities may be exempted in the future.
Do you have any questions?
We understand that this raises questions. On this page, we provide regularly updated information and answers to frequently asked questions. You are also welcome to contact us at
info@skovdebostader.se or 0500 47 74 00.
Questions and Answers – About the Introduction of VAT on Parking
Why is VAT being imposed on vehicles and parking spaces?
The Swedish Tax Agency has changed its interpretation of the rules. Renting out parking spaces is now considered a service subject to VAT.
Read more at www.skatteverket.se
How much is the sales tax?
The sales tax is 25% and is added to your current fee or rent.
Example:
– A parking space that costs 200 SEK/month will cost 250 SEK/month after April 1, 2027.
– A garage that costs 440 SEK/month will cost 550 SEK/month after April 1, 2027.
Are there any parking spaces that are not affected?
Yes, there are a few exceptions. If the parking space is included as a mandatory part of a lease agreement, the rental may be VAT-exempt. In that case, you currently do not have a separate agreement for your parking space, and it is not something you can opt out of to get a lower rent—therefore, it is not subject to VAT.
Does this also apply to garages and carports?
Yes, the rules apply to all types of parking spaces, such as: parking spaces, motorcycle spaces, carports, and garages.
Can this be considered a rent increase by Skövdebostäder?
No. It is not a rent increase or a fee increase. This money will go to the Swedish Tax Agency, not to Skövdebostäder.
Can I see the cost including VAT on my billing statement?
The cost of your parking space, including VAT, will be listed on your April 2027 rental billing statement, if applicable.
Do I need to sign a new agreement?
If your current agreement does not include a provision regarding VAT, you will need to accept the new rules. This will be done through an addendum that can be signed electronically using Bank-ID.
What should I do if I don't have a BankID?
If you are unable to sign the addendum digitally, please contact the customer service center to schedule an appointment to visit the Bobutiken and sign it in person. You will then need to provide proof of identity in person.
When will the change take effect?
The change will take effect no earlier than April 1, 2027.
Can I keep the same parking space?
Yes, if you accept the new terms and conditions and sign the addendum, you will keep the same space as before.
What should I do if I don’t want to accept the change in terms and conditions?
If you don’t want to accept the change in terms and conditions, you can choose to cancel your parking space instead. The easiest way to do this is through “My Pages” on the website. You can cancel your parking space today but choose a cancellation date in the future. Keep in mind, however, that the cancellation date must be no later than April 1, 2027—otherwise, you’ll need to sign the amended terms and conditions.
Who can I contact if I have questions?
We have a wonderful customer service team ready to answer your questions. Email info@skovdebostader.se or call 0500-47 74 00.