Date: 2023-06-07
Number: 8-2393252
The statement on profit margin taxation of used goods transferred from other EU countries, dated 10 December 2010, dnr 131 704647-10/111, shall no longer apply from 1 July 2023. For time before 1 July 2023, this position must still be applied.The Tax Agency states in the position statement how profit margin taxation of used goods transferred from other EU countries should be assessed. The rules dealt with in the position statement will appear in the Value Added Tax Act (2023:200) through ch. 3. § 9, ch. 5 Section 12, Section 22 first and second paragraph and Section 23. For this reason, the information can appear directly from the Legal Guidance as clarification. 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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