- Updated on 2025-05-06
- Payment responsibility for VAT on imports when the Tax Agency is the tax authority
- The person liable for customs duty is also liable for VAT on imports
- If no customs debt arises, the person who would have been liable for customs duty is liable for VAT
- This applies when goods are not subject to customs or are customs-exempt
- The Customs Agency determines who is or would have been liable for customs duty
- If the customs debtor is an agent, the principal is liable for VAT
- The Tax Agency aims to ensure only one person is liable for VAT per import
- Only VAT-registered importers at the time of the customs decision can be liable
- Provisions align with Article 201 of the VAT Directive
- An agent must have authorization to represent the importer
- Authorization should cover actions needed for customs procedures
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.
