- Cross-border transport of goods to Sweden is not considered a transfer of goods if the goods are to be used temporarily in Sweden for providing services
- Two criteria must be met: the goods must be transported from the country where the service provider is established, and the goods must only be used temporarily in Sweden
- The use of the goods for services must be temporary, with a clear end date specified in the service agreement or other documentation
- After the agreed-upon period, the goods must be returned to the country of the seller or another country to avoid being considered consumed in Sweden
- Different goods have different lifespans, so the nature of the goods must also be considered if the use is to last longer than three years
- Any change in use may result in the goods being considered a transfer of goods
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.