Skattefrågor
SkiStar does not send any data to the Swedish tax authorities automatically, only upon request.
If you rent out your property in one of our Swedish ski resorts through SkiStar you must pay tax on your rental activities in accordance with the tax authorities' rules: search for short-term rentals found at skatteverket.se.
Value added tax = VAT
The following information applies if you rent out your properties at our Swedish ski resorts
From the 2017-2018 season SkiStar will handle rentals of property according to the rules of rental under your own name.
Rentals under your own name means that in practice you are seen as renting your property to SkiStar who then sub-rents it to the guests.
When SkiStar rents/books a guest there is hence one deal made between you and SkiStar and a second between the SkiStar and the guest.
SkiStar's gross revenue is the rent which the guest pays for the accommodation and your gross revenue is the rent that SkiStar pays to you. SkiStar's net income is the difference between what the guest pays (excluding VAT) and the rent that SkiStar pays to you. SkiStar reports the output VAT of the gross rental income to the Swedish tax agency.
If you as a renter should be declaring output VAT for your rental to SkiStar or not depends on whether you are seen as conducting "room rental as part of a hotel or similar activities" liable to VAT or not.
The assessment of whether an individual/company performs an activity that is liable to VAT is based on the individual conditions of each case. Unfortunately SkiStar cannot help with this assessment and instead refers you to the Swedish Tax Agency or private tax advisors.
By logging on to the cabin owner pages, you can see bookings for your accommodation and see details of your compensation.
RUT deduction
Property owners who own the property as private individuals, not as a legal entity (company-owned properties) can make a RUT deduction (specific property services tax deduction for those paying Swedish tax) via SkiStar. You book and pay departure cleaning onsite at the reception and at the same time advise us that you want the tax deduction. You can hence not order the cleaning in advance or have it invoiced afterward. You can also get a RUT deduction on your spring cleaning.