Date: 2023-05-08
Number: 8-2359984
The decision on exemption from tax liability in case of sales to another EU country dated January 16, 2020, dnr 8-13417 , shall no longer be applied.
What is stated in the position statement appears from the European Commission’s explanatory notes on withdrawal provisions, chain transactions and intra-Union sales. For this reason, the information on intra-Union turnover in chain transactions can appear directly from Legal guidance as clarification. There is therefore no longer any reason to retain the position.
Source: www4.skatteverket.se
