- Skatteverket states that if the seller is responsible for processing the goods, the goods reach the desired condition after processing, and transport begins where processing occurs.
- If processing is done on behalf of the buyer, the goods are considered ready before transport starts from the seller’s location.
- Processing that does not change the character of the goods and is done on behalf of the buyer is treated like other transport interruptions and does not end the transport from seller to buyer.
- When processing or valuation occurs domestically, the goods must be sent back to the taxable person who arranged the transport to Sweden to avoid being taxed as an intra-EU acquisition.
- This stance replaces a previous one from May 31, 2024, clarifying that goods must return to the taxable person in the originating member state to be exempt from being considered a transfer.
- Skatteverket addresses questions about where transport is considered to start and whether processing ends the transport.
- The law states that delivery is made within the country if the goods are here when transport to the buyer begins, unless exceptions apply.
Source: www4.skatteverket.se
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.
