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Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme

When applying VMB, the transactions must be separated in the accounts (Chapter 9 a, Chapter 15, ML). There are also special requirements for the content of the invoice when applying VMB. There must be a special information that VMB is applied (Chapter 11, Section 8 ML). Neither VAT amount nor basis for calculating the amount may be stated in the invoice (Chapter 9 a, Chapter 16, ML).

The fact that neither VAT nor documentation may be stated in the invoice means that the provisions on reverse charge in the sale of certain goods (Chapter 1, Section 2, first paragraph 4 f ML) do not apply when applying VMB. The provisions on reverse tax liability enter into force on 1 April 2021 and only apply if the tax base in the invoice exceeds SEK 100,000, provided that other conditions are met.

Source: skatteverket.se

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