VAT on export of goods to the EU

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When you sell goods to EU countries, you are required to charge VAT. That is the primary rule. However you can sell without VAT to companies, if certain preconditions are fulfilled. For distance selling to private individuals, you may need to register for VAT and remit the VAT to the purchaser’s country.

Export to regions within the EU that are not part of the EU’s tax area

Some regions within the EU are not part of the EU’s tax area. If you sell goods to customers in these regions, the VAT rules for exports to countries outside the EU apply.

Read more about VAT with exportation to non-EU countries

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Sales of goods to companies in other EU countries

In certain instances, you can sell goods without VAT. This applies if

  • the purchaser is registered for VAT in another EU country
  • the purchaser provides its VAT registration number, and in turn you state both the purchaser’s and your own VAT registration number on the invoice
  • the goods are transported from Sweden to another EU country.

It is then the purchaser’s obligation to report both output and input VAT in the EU country where the purchaser is registered for VAT.

The Swedish Tax Agency’s Guide to Trade in Goods with Other Countries provides you with an overview of the VAT rules applicable to the sale of goods to other EU countries.

Read the Swedish Tax Agency’s Guide to Trading In Goods, on the Swedish Tax Agency’s website (in Swedish)

On the Swedish Tax Agency’s website, you can learn more about goods exports to EU countries and find answers to the following questions:  

  • What should I do when the purchaser does not have a VAT number?
  • How does it work when I am the intermediary in tripartite trading?
  • What needs to be written on the invoice?

Read more about goods exports to EU countries, on the Swedish Tax Agency’s website (in Swedish)

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Sale of goods to private individuals

You are required to charge Swedish VAT on goods that you sell to private individuals in another country. However, with distance trading, you may need to register for VAT in the purchaser’s country and report and remit VAT there, if you sell goods to the EU country over a certain threshold amount.

The Swedish Tax Agency’s Guide to Trade in Goods with Other Countries provides you with an overview of the VAT rules applicable with the sale of goods to private individuals in other EU countries.

Read the Swedish Tax Agency’s Guide to Trading In Goods, on the Swedish Tax Agency’s website (in Swedish)

Read more about what applies if the purchaser is a private person, on the Swedish Tax Agency’s website (in Swedish)

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Things to keep in mind!

When you send an invoice to a customer abroad, it will be a lot easier for everyone involved if you prepare it in a language that both you and the purchaser understands. Certain information must be stated on the invoice, as provided by law, and in addition the invoice should contain payment information, such as your IBAN number and/or BIC/SWIFT.

Download an invoicing template from the Business Sweden website (in Swedish)

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The Swedish Tax Agency’s Tax Information Service

You can phone the Tax Information Service if you would like any assistance with any of a wide variety of types of tax issues or questions. The telephone number is 0771-567 567. When phoning from abroad, the telephone number is + 46 8 564 851 60.

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