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Inclusion of Import Incidental Costs in VAT Taxable Amount: Clarification and Guidelines

  • Imported goods are subject to VAT, including additional costs such as commissions, packaging, transport, and insurance
  • If it’s difficult to separate a cost post that includes both services and additional costs, the entire cost can be included in the taxable amount
  • Fees from a Swedish freight forwarder do not need to be included in the taxable amount
  • Other costs that mainly occur after the goods reach the destination do not need to be included in the taxable amount, such as handling fees, payment processing fees, and cleaning and return transport of containers.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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