- When a product undergoes processing on behalf of the seller, the transport to the buyer is considered to begin only when the product is in accordance with the sales agreement
- The Swedish Tax Agency considers the product to reach the desired condition only after processing, and the transport to the buyer starts at the location of processing
- If processing occurs in Sweden and the seller is established in another EU country, the physical transport from the seller’s warehouse in the other EU country to Sweden is considered a transfer and the use after transport is treated as an intra-Union acquisition, a taxable transaction.
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.
