- Classification of a transaction as export should be based on its objective nature
- Seller may not know goods were transported outside the EU and may lack supporting documentation
- These circumstances are irrelevant if it is otherwise shown that transport out of the EU occurred
- Tax authority can establish export based on customs documents
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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