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Sweden operates a special margin scheme for dealers in second-hand goods, as required by the Principal VAT Directive. The margin scheme enables the dealer to account for VAT on the margin between buying and selling prices rather than the full selling price of the goods. Use of the scheme is optional.

The criteria that must be met for use of the scheme are as follows:

1. Ìý

   •ÌýÌýÌýÌý The acquisition criteria

2. Ìý

   In order for the margin scheme to apply, the product must be acquired within the EU from one of the following:

3. Ìý
   1. Ìý

      –ÌýÌýÌýÌý Someone other than a taxable person, for example a private person.

   2. Ìý

      –ÌýÌýÌýÌý A taxable person who must report VAT according to the margin scheme in Sweden or according to corresponding regulations in another EU member state.

   3. Ìý

      –ÌýÌýÌýÌý A taxable person whose supply is exempt from tax according to section 37 of Chapter 10 of the Swedish VAT Act, or according to corresponding regulations in another EU