Sweden Tax Agency Updates Guidance Clarifying VAT Liability on Imports

The Swedish Tax Agency May 6 updated guidance clarifying the VAT liability on imports. The guidance includes that: 1) if no customs debt arises upon import, the person who would have been liable for customs duty if the goods were subject to it is liable for the VAT on the import; 2) there is no requirement for an agent to be registered for VAT; 3) agents must ensure that importers have access to the required information in a customs invoice for the purposes of reporting VAT on imports; 4) importers are the VAT registered persons who are stated as the ...