The Swedish Tax Agency Jan. 16 explained VAT exemptions on the cross-border sales of goods. The announcement clarifies: 1) VAT registration requirements for taxpayers in other EU member countries; 2) filing procedures, including providing accurate periodic information and a registration number to the seller; 3) the application of EU rules on trade between member countries; and 4) reporting requirements to apply the exemption. [Sweden, Tax Agency, 01/16/20]
Reference:
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