- Swedish Tax Agency updated guidance on VAT liability for imports on May 6
- If no customs debt arises, the person who would have been liable for customs duty is liable for VAT
- No requirement for agents to be registered for VAT
- Agents must ensure importers have access to required information in customs invoices for VAT reporting
- Importers are VAT registered persons stated as declarants in customs declarations
- Taxable persons cannot apply import VAT liability provisions in a way that constitutes tax evasion or abuse
Source: news.bloombergtax.com
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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