In order for exports to take place, there must normally be a transport of the goods out of the EU. When a product is traded in several stages and transported from Sweden to a country outside the EU directly from the first seller in the chain to the end customer, the transport can be attributed to only one of the sales.
In order to determine to which turnover the transport out of the EU should be attributed, the Tax Agency considers that an assessment should be made in the following way.
- When the first seller in the transaction chain is responsible for the transport out of the EU, the transport must be attributed to the first turnover in the transaction chain. This applies regardless of whether the seller transports the product out of the EU with his own means of transport or hires an independent carrier.
- When the last buyer in the transaction chain is responsible for the transport out of the EU, the transport must be attributed to the last turnover in the transaction chain. If the buyer hires an independent carrier who picks up the goods from the first seller in the chain, the transport if the parties wish can be attributed to an earlier stage of turnover if the seller for that turnover has e.g. transport documents proving that the goods have been transported out of the EU.
- When one of the other sellers in the transaction chain is responsible for the transport out of the EU, the Swedish Tax Agency presumes that the transport is to be attributed to that seller’s turnover in the transaction chain. If the seller hires an independent carrier who picks up the goods from the first seller in the chain, the transport can, if the parties wish, be attributed to an earlier stage of turnover if the seller for that turnover has e.g. transport documents proving that the goods have been transported out of the EU.
This position replaces the position Export in multi-stage turnover dated 4 October 2005, no. 131 176106-05 / 111 . The position involves a change in the connection to transport clauses and is otherwise a clarification of how exports in the event of multi-stage turnover are to be assessed. Furthermore, a presumption is introduced to increase predictability.
Source: skatteverket.se
