The position statement “The concept of “close connection to” when delivering goods to embassies, consulates and armed forces” shall no longer be applied

The position on the concept of “close connection to” in the case of goods deliveries to embassies, consulates and armed forces, dated 6 July 2006, dnr 131 416643-06/111 , shall no longer be applied.

The position statement clarifies above all that with the close connection in § 14 c, second paragraph of the VAT regulation, it can be understood that the transport out of the country must take place within a reasonable time. Furthermore, it is stated that since the provision was introduced to maintain the destination principle, the exception cannot be applied if consumption of the goods takes place in Sweden before the transport out of the country begins. This can be seen as information that is for clarification only. The information can therefore appear directly from the Legal Guidance. There is therefore no longer any reason to retain the position.