Position “Exemption from tax liability for ships when the turnover takes place in several stages” shall no longer be applied

The position on exemption from tax liability for ships when the turnover takes place in several stages, dated 22 January 2018, dnr 202 32215-18/111 , shall no longer be applied.

In the statement, the Swedish Tax Agency clarifies how the exemption from tax liability for ships is to be assessed when turnover takes place in several stages. What is stated in the position statement appears from the VAT Committee’s guideline from the 100th meeting on 24-25 February 2014, which Sweden has supported and prop. 2017/18:16. For this reason, the information on exemptions from tax liability for ships when the turnover takes place in several stages can appear directly from the Legal Guidance as clarification. There is therefore no longer any reason to retain the position.