- Tullverket determines who is responsible for paying customs duties in Sweden due to import.
- A person liable for customs duties is referred to as a customs debtor.
- According to the main rule, a customs debtor is liable for VAT on imports.
- If the customs debtor is an agent, the person represented by the agent is liable for VAT when the Tax Agency is the tax authority.
- The agent must have a power of attorney to represent the importer in customs procedures.
- The power of attorney should cover the goods specified in the customs invoice.
- It is not necessary for the agent to be registered for VAT.
- The agent must ensure the importer has access to necessary customs invoice information for VAT reporting.
- The agent provision applies only if the importer is VAT registered in Sweden at the time of the customs decision.
- If the importer does not report VAT, the customs debtor must prove they acted as an agent for the importer.
- If the customs debtor cannot prove agency, they are liable for VAT.
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.
