The taxation of non-Community goods in Sweden changes in the new year. From 1st January 2015 a company liable to pay VAT in Sweden needs to declare and pay VAT on import goods in the Swedish Tax Agency. According to the order in force so far VAT on import goods was declared and paid in the Swedish Customs.

What are considered import goods?

The change applies to import goods, which come to Sweden from outside the European Union or from the EU’s third territories like Aland islands, Channel islands, Canary islands, French overseas departments and Gibraltar.

Who is the change mandatory for?

The change is mandatory for everyone, who previously paid customs taxes on importing goods from non-Community countries or third territories.

How will cooperation continue with customs?

The Swedish Customs will continue to check declarations and is responsible for making the decisions of customs taxations by checking the customs value, classification of goods and declarations.

Who will pay VAT on import?

Importers, who paid customs tax in Sweden have to pay and declare VAT in the Swedish Tax Agency. This applies also in the form where the importer has permission to pay customs tax in another EU country. The importer also has an obligation to pay and declare VAT in the Swedish Tax Agenct when using a customs agent when declaring import goods and paying customs taxes.

How to pay and declare import goods’ VAT?

The output VAT on import goods must be declared in the same accounting period in which the Swedish Customs issued the certified customs declaration of a receipt with the customs’ authorization. There are separate fields in the VAT declaration for declaring the value and output VAT of import goods.

Which import goods does the change not extend to?

The change does not extend to goods, which are exempt from tax according to the VAT legislation or the turnover of which is exempt from tax.

You can find the Swedish Customs information about the changes here.

To get more information contact the accountants of 1Office Sweden on the phone number +46 10 510 2000 or write to contact@1office.se.