VAT should not be charged on exported goods or intra-EU supplies of goods provided the relevant conditions are satisfied. The supplier must have adequate evidence that the goods were removed from Sweden. The following evidence will normally be sufficient:
| Exports | When the seller is responsible for the transport:
The invoice in combination with a certified (stamped) copy of the official export documentation, and commercial documentation such as transport documentation, proof of payment, bill of lading, invoice, etc proving that the goods were exported.
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
When the buyer is responsible for the transport:
In addition |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:17