- When a product undergoes processing on behalf of the seller, the transportation to the buyer is considered to begin only when the product is in accordance with the sales agreement
- 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 taxable transaction
- This ruling replaces a previous ruling regarding the transfer of goods in connection with sales to another EU country or a third country
- The new ruling states that transportation between EU countries before processing of the goods is a taxable transaction when the seller is responsible for the processing
- The Swedish Tax Agency specifies when the transportation to the buyer of a product is considered to begin when the product is to undergo processing on behalf of the seller
- The transfer of goods from one EU country to another is considered a delivery of goods for consideration, unless specified otherwise
- Union internal acquisition of goods for consideration is equated with a taxable person’s use within their own business of goods sent or transported from another EU country where the goods were produced, extracted, processed, or purchased.
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.
