The position statement has been developed to give the Tax Agency’s view on when a sale in an export store is considered to be turnover abroad. Such a sale is considered a turnover abroad if the buyer is an air passenger traveling to one or more places outside the EU tax area (third country) and it is a sale of the goods or quantities that may be sold in an export shop. It is also required that the traveler can show travel documents for the entire trip with a final destination in a third country. Export shops are regulated by the Act (1999:445) on export shops. In the Value Added Tax Act (1994:200) reference is made to the Act on Export Shops. Furthermore, the Swedish Tax Agency has drawn up regulations on those who conduct business in export shops, SKVFS 2022:14. The regulation shows what information the seller must have in his accounting when selling goods in an export shop to air passengers traveling to third countries. What is stated in the position statement can be seen as a clarification and appears directly from the Legal Guidance. There is therefore no longer any reason to retain the position.
Source: www4.skatteverket.se
