Today, there are no clear guidelines in Sweden for which documents a Swedish company should have to prove that a transport out of Sweden has taken place in connection with an internal EU sale. The new rules of evidence will not imply any new Swedish legislation, but apply with so-called direct effect in Sweden through the Council Implementing Regulation ((EU) 2018/1912).
Source PWC Sweden
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
