- Page updated on 2025-04-29
- Decision on transfer related to delivery of goods for processing and VAT
- Example: Transport through another EU country
- A Swedish business buys goods from Germany
- Goods sent to Denmark before being transported to Sweden
- Transport considered complete in Sweden if goods are not consumed beforehand
- Buyer makes an intra-EU acquisition in Sweden
- Tax authority does not consider consumption started if transport is interrupted for technical reasons or processing that does not change the goods’ nature
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.
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