Criteria for VAT exemption on temporarily imported goods clarified by Swedish Tax Agency

• 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.

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