- A cross-border transport of goods to Sweden is not considered a transfer of goods if the goods are to be used for the provision of services in Sweden and two criteria are met
- The first criterion is that the taxable person providing services in Sweden must have transported the goods from the country where they are established
- The second criterion is that the use of the goods for services must be temporary
- If the use will last longer than three years, the nature of the goods will be considered to determine if the goods are considered consumed during use in Sweden
- A cross-border transport of goods to Sweden may be considered a transfer of goods if the use changes, even if it was initially intended for temporary use for services in Sweden
- The question is when a transfer of goods can be exempt from being considered a transfer due to temporary use for services in Sweden
- The transfer of goods from one’s own business to another EU country is considered a delivery of goods for consideration, unless specified otherwise
- A temporary use of goods in the EU country where the transport ends for services provided by the taxable person established in that country is not considered a transfer of goods to another EU country
- If the conditions in 5 kap. 13 § are no longer met, the goods are considered transferred to another EU country according to 5 kap. 12 §.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
