This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998.The first groups were founded in 1999. In Sweden, only certain categories of entities may formVAT groups. VAT groups are mainly to be found in the financial and insurance sectors. Also,entities which are commission agents and principals, and which have a commission link such asthat referred to in Chapter 36 of the law on income tax may form VAT groups. The reason not toextend the possibility to form VAT groups to all groups of companies was that the state otherwisewould lose too much revenue. This limitation to only certain categories of entities is a featurethat really stands out regarding Swedish VAT groups from a comparative perspective.