In order for withdrawal of goods to be relevant in so-called crowdfunding , it is required that the person who gives the goods as a thank-you gift has had the right to deduct the input tax on the purchase of the goods. A thank-you gift in connection with crowdfunding may be equated with an advertising gift. The person who gives the thank-you gift must therefore pay VAT if the goods donated are not within the scope of the giving company’s operations or if the thank-you gift exceeds the amount limit for gifts of low value (see above).
Source: skatteverket.se
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