Today, there are no clear guidelines in Sweden for which documents a Swedish company should have to prove that a transport out of Sweden has taken place in connection with an internal EU sale. The new rules of evidence will not imply any new Swedish legislation, but apply with so-called direct effect in Sweden through the Council Implementing Regulation ((EU) 2018/1912).
Source PWC Sweden
Latest Posts in "Sweden"
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling
- VAT on Parking Space Leasing for Commercial and Residential Tenants: Updated Guidelines 2025
- Swedish Tax Agency’s New VAT Stance on Parking Rentals for Tenants Effective April 2026
