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Position: Sale of goods to visitors from a country outside the EU – use of the goods before departure

The Swedish Tax Agency considers that a sale of a product cannot be regarded as a turnover abroad in retrospect if the consumption of the product to some extent takes place within the EU. If consumption begins within the EU, sales must therefore remain taxed in Sweden even if the product is subsequently taken by the buyer on a trip out of the EU. If the goods sold are a means of transport, however, the Swedish Tax Agency considers that they may be consumed within the EU in order to carry out the journey out of the EU.

When the sold item is to be taken on a trip out of the EU in the buyer’s personal luggage, it is regulated which documentation the seller must have in his accounts. The seller must normally have an export certificate issued by an approved certifier or an invoice or similar document stamped by the customs office where the goods left the EU to be taken to a place outside the EU. If the seller has such documentation, it must be assumed that the product has not been used in the EU after the sale.

If the buyer takes the product in his personal luggage on a trip out of the EU from Sweden, the export control is performed by an approved certifier or by the Swedish Customs. In such an inspection, the buyer must make it probable that the product has not been used after the purchase. The buyer must therefore show the product in the condition it was in when it was purchased. An export certificate may not be issued if the product has been used after purchase. (The Swedish Tax Agency’s position Sale of goods to visitors from a country outside the EU – use of the goods before departure ).

Source: skatteverket.se

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