New: 2021-12-13
A turnover of a product can be considered as export when the buyer himself takes the product out of the EU. ML contains two provisions that refer to such a situation but which set different conditions depending on who the buyer is and whether the goods are included in the buyer’s personal luggage or not ( Chapter 5, Section 3 a, first paragraph 3 and 8 ML ). The provision in ch. 5 Section 3 a, first paragraph 8 ML, you can read more about on the page Sales to visitors from a third country .
The provision in ch. 5 § 3 a first paragraph 3 ML corresponds to Article 146 (1) (b) of the VAT Directive . According to the provision, an item may be covered by export if the following conditions are met:
- The buyer is a foreign taxable person who acquires a good for his business abroad.
- The buyer picks up the product for direct export to a place outside the EU.
Which buyers are covered?
A prerequisite for the export to be in question is that the buyer is not established in the country from which the goods are transported. If the product is transported from Sweden, the buyer must be established in another EU country or in a country outside the EU.
According to ML, the buyer must also be a taxable person who acquires the product for his business abroad. However, the corresponding provisions in the VAT Directive do not contain any conditions regarding the buyer’s status or the purpose of the acquisition. The Swedish Tax Agency considers that the wording of the VAT Directive in that respect is clear, precise and unconditional, which means that Article 146 (1) (b), which must be read in conjunction with Article 147 , can be given direct effect if it is to the individual’s benefit and he requests it. Thus, under the provisions of the Directive, turnover to a buyer who is a non-taxable person can be covered, if he is established in another EU country or in a country outside the EU. However, goods that are sold to private individuals are normally included in the personal luggage and are not covered, see belowWhat kind of goods are covered? (The Swedish Tax Agency’s position Export of goods when the buyer is responsible for transport out of the EU ).
What kind of goods are covered?
Virtually all kinds of goods can be subject to export according to ch. § 3 a first paragraph 3 ML . A prerequisite is that consumption of the product has not started before the buyer takes the product out of the EU.
Goods that are included in the personal luggage are not covered by the provision, however, but are instead covered by ch. § 3 a first paragraph 8 ML , which means that other conditions must be met for the turnover to be considered as export.
If the product itself is a means of transport that the buyer uses for transport out of the EU, it is not a question of a product being taken in the personal luggage.
Turnover of means of transport that the buyer uses to carry out the transport out of the EU can therefore be regarded as export according to ch. § 3 a first paragraph 3 ML . The fact that the buyer uses the means of transport to carry out the transport out of the EU does not mean that consumption should be considered started. If the buyer is to use the means of transport in other ways than to carry out the journey out of the EU, it is not an export. There are special rules for passenger cars and motorcycles that are temporarily registered in accordance with the Act on Vehicle Registration and Use at Delivery.
Goods that the buyer himself transports out of the EU for equipment, bunkering or provisioning of leisure boats and private aircraft or other means of transport that are for private use are not covered by the provision. This is stated in Article 146 (1) (b) of the VAT Directive. Such goods can also not be considered acquired for a business, which is a condition according to ML. Sales of such goods can thus not be considered as exports according to ch. § 3 a first paragraph 3 ML (The Swedish Tax Agency’s position Export of goods when the buyer is responsible for transport out of the EU ).
Earlier:
The provision in ch. 5 § 3 a first paragraph 3 ML corresponds to Article 146 (1) (b) of the VAT Directive . The provision of the directive does not require the buyer to be a foreign taxable person. In the opinion of the Swedish Tax Agency, however, Articles 146 (1) (b) and 147 should be read together. In interpreting these articles, the Swedish Tax Agency considers that the requirement in ML that the acquirer is a foreign taxable person complies with the corresponding provisions in the VAT Directive (The Swedish Tax Agency’s position Export when transport out of the EU takes place by the buyer or on behalf of the buyer ).
Source: skatteverket.se
