Date: 2023-06-07Number: 8-2376827The statement on the country of turnover for service on ships or aircraft in foreign traffic, dated 7 December 2009, dnr 131 753845-09/111, shall from 1 July 2023 no longer be applied. For time before 1 July 2023, this position must still be applied.The Tax Agency clarifies in the position statement that the service must be physically performed on board the ship or aircraft in foreign traffic in order for the service to be traded abroad. This will be apparent directly from ch. 6. Section 51 of the Value Added Tax Act (2023:200). This information can therefore appear directly from Legal guidance. There is no longer any reason to maintain the stance when the Value Added Tax Act (2023:200) comes into force.
Source: www4.skatteverket.se
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