The presumption rule in the distance sale of goods imported from a country outside the EU does not in itself mean that there is a right of deduction or refund for an amount stated as VAT on an invoice to a taxable person.
Example: companies established in China sell goods of low value to Sweden via platform companies
- SE1 sells a product to SE2 in its own name through its online store.
- SE1 in turn buys the product from CN1.
- The sale to SE1 is made possible by CN2, which through its website sells the product in CN1’s name on behalf of CN1.
- The consignment has a fair value of no more than 150 euros.
- CN1 and CN2 are taxable persons established in China.
- SE1 is a taxable person registered for VAT in Sweden.
- The end customer SE2 is a private person in Sweden.
- The product is transported directly from CN1 to SE2 (dropshipping).
- SE1 does not provide CN2 with its Swedish registration number for VAT, nor does it clarify in any other way that he is a taxable person in connection with the order. CN2 which does not have information to the contrary may presume that SE 1 is not a taxable person (Article 5d of Council Implementing Regulation [EU] No 282/2011). CN2 has therefore stated Swedish VAT in the invoice to SE1.
- However, the application of the presumption does not affect the correct application of the rules. In this case, the sale must be considered to have taken place in two stages, first between CN1 and SE1, and then between SE1 and SE2 (i.e. no sale from CN2 to SE1).
- The amount that CN2 has described as VAT on the invoice is incorrectly invoiced VAT and cannot be claimed back.
Source: skatteverket.se
