- Swedish Tax Agency issued Statement No. 8-2956586 on VAT exemption for temporarily imported goods
- Clarification on criteria for exemption when goods are for temporary use in providing services in Sweden
- Taxable person transporting goods between EU countries for business purposes is considered a taxable transfer
- Cross-border transport of goods to Sweden not considered a transfer if specific criteria are met
- Goods must be used for provision of services in Sweden, used temporarily, and transported from service provider’s country of establishment
- If goods are temporarily used for domestic services, it can be retrospectively deemed a transfer of goods
Source: news.bloombergtax.com
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.
Latest Posts in "Sweden"
- Delivery Date for Property Transfer: Tax Implications When Seller Constructs Building or Develops Land
- Delivery Date for Real Estate Transfer: Key VAT Considerations According to Swedish Tax Agency
- Delivery Time for Real Estate Transfer: VAT Implications and Determining the Relevant Date
- Allocation of Input VAT: Deductions, Private Use, and Restrictions under Swedish and EU Law
- Allocation of Input VAT in Mixed Activities: New Guidelines from 2025 and EU Directive Application
