- Delivery of property is generally considered to occur at the signing of the purchase contract, as this is when the buyer gains essential ownership rights.
- Physical transfer of the property is not required for delivery in VAT terms.
- If the buyer acquires construction work from a party other than the seller, delivery still occurs at contract signing.
- If the seller provides both the land and undertakes to construct a building (turnkey), delivery occurs on the possession (access) date, not at contract signing.
- The same applies if the seller is responsible for developing or finishing the land; the seller retains ownership rights until the buyer can use the property as intended.
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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