The sale of a product in Sweden to a visitor from a country outside the EU can, under certain conditions, subsequently be regarded as a turnover abroad (export). Among other things, it is required that the seller can show that the buyer has taken the product with him on a trip out of the EU within a certain time limit.
The Swedish Tax Agency considers that a sale of a product cannot be regarded as a turnover abroad in retrospect if consumption of the product to some extent takes place within the EU. If consumption begins within the EU, sales must therefore remain taxed in Sweden even if the goods are subsequently taken by the buyer on a trip out of the EU.
However, the Swedish Tax Agency considers that the sale of a means of transport can be regarded as a turnover abroad in retrospect, even if the buyer uses the means of transport within the EU to carry out the journey out of the EU.
If the buyer takes the product in his personal luggage on a trip out of the EU from Sweden, the export control is performed by an approved certifier or by the Swedish Customs. In such an inspection, the buyer must make it probable that the product has not been used after the purchase. The buyer must therefore show the product in the condition it was in when it was purchased. An export certificate may not be issued if the product has been used after purchase.
Source: skatteverket.se
