- 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.
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
