The position “Exceptions to tax liability and country of sale for aircraft when turnover takes place in several stages, VAT” shall no longer be applied

Date: 2023-06-07

Number: 8-2390752

The statement on exemptions from tax liability and country of sale for aircraft when sales take place in several stages, dated January 29, 2018, dnr 202 503911-17/111 , shall no longer apply from July 1, 2023. For time before 1 July 2023, this position must still be applied.The Swedish Tax Agency clarifies in the statement how the exemption from tax liability and country of sale for aircraft is to be assessed when the sale takes place in several stages. The rules relating to aircraft are changed by ch. 10. Sections 69-72 and 74 of the Value Added Tax Act (2023:200). The changes involve an approach towards the wording of the VAT Directive. The conclusions that emerge from the VAT Committee’s guideline from the 98th meeting on March 18, 2013, as well as the practice of the European Court of Justice that is reflected in the position, can thus be included in the Legal Guidance as clarifying information. There is therefore no longer reason to retain the position when the Value Added Tax Act (2023:200) comes into force.

Source: www4.skatteverket.se

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