European Union Sweden

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Repeal of Tax Exemption for Import-Related Expenses in VAT Law (2024-05-30)

  • The decision “Exemption from tax liability¬†incidental costs in connection with import” will no longer be applied
  • The decision was dated April 15, 2015 and will no longer be applicable
  • The decision clarified when the exemption from tax liability for services in connection with import should be applicable
  • Information regarding import of goods of lesser value is no longer relevant due to a law change in July 2021
  • The remaining information in the decision can be considered as a clarification and can be included in Legal Guidance
  • There is no longer a reason to keep the decision in place


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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