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Simpler VAT rules for the sale of second-hand goods and the donation of foodstuffs

  • The Inquiry aims to investigate ways to simplify and make VAT rules for gifts and sales of second-hand goods more predictable, which could reduce the administrative burden for businesses and promote more efficient and sustainable product use.
  • By exploring simplified profit margin taxation and withdrawal taxation, the Inquiry will assess how VAT regulations can better facilitate the sale of second-hand goods suitable for reuse and encourage donations of goods to charities, enhancing predictability in VAT consequences.
  • Additionally, the Inquiry will analyze the potential impacts of any changes on administrative burdens and resource use, while also considering measures to mitigate risks of errors and fraud, with the intention of proposing necessary legislative changes if feasible.

Source Regeringen.se

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