- Skatteverket issued regulations effective from January 1, 2025
- These regulations are based on various laws related to value-added tax and excise duties on alcohol, tobacco, and certain nicotine products
- The regulations apply to entities operating in export shops and involve the enforcement of VAT laws
- Definitions include terms such as third country, third-country passengers, export shop goods, and details about travel documents like boarding passes
- Entities must keep records in their accounting of sales to third-country passengers showing departure airport, arrival airport in a third country, flight number, and date and time of sale
- Previous regulations remain applicable to situations that relate to the period before these new regulations come into effect
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.
