Classification of Export Transactions Based on Objective Nature, Regardless of Seller’s Knowledge or Documentation

• 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.