VAT-exempt import
Imports are VAT exempt when you import goods, clear them through customs, and subsequently forward them to a consignee in a different EU country. In these instances you are not required to declare VAT. Instead, the recipient declares VAT in the other EU country.
VAT exempt imports include both circulation and transfers. Circulation refers to a product changing ownership through a sale. Transfers refer to a product moving from one EU country to another without changing ownership.
VAT exempt imports are indicated with procedural code 4200.
The following requirements must be met for VAT-exempt import:
- The declarant should be registered for VAT in Sweden. If an indirect agent is designated as the declarant in the customs declaration, the principal should be registered for VAT in Sweden.
- The declarant should be able to prove that the product will be forwarded to a different EU country. To prove the nature of the shipment you may, for example, use a sale agreement with a customer with a shipping adress in a different EU country, an agreement with a shipping company which states that the goods are to be shipped to a different EU country or a shipping bill shown by the driver.
If your company, as a declarant or client, does not have a Swedish VAT number, there are two options:
- Paying VAT for goods registered for free circulation;
- Transiting the goods to the receiving EU country.
Examples of VAT-exempt import
Example 1: A Swedish company is purchasing goods from Norway to sell in France.
This is a case of circulation and the Swedish vendor is the declarant.
A Swedish company has purchased goods from a Norwegian company. Prior to customs clearance, the Swedish company has sold the goods to a company with a French VAT number. After customs clearance in Sweden, the goods will be transported onwards to France.
Data element 8, Consignee: Write the name of the French company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the Swedish company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the Swedish company’s VAT number using the code Y040, and the French company’s VAT number in France using the code Y041 (in the case of circulation).
Example 2: A Swedish company is selling uncleared goods to Finland.
This is a case of circulation and the Swedish vendor is the declarant.
A Swedish company has uncleared goods in a customs warehouse. The company is selling the goods to a company that is registered for VAT in Finland. The Swedish company clears the goods and ships them onwards to the company in Finland.
Data element 8, Consignee: Write the name of the Finnish company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the Swedish company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the Swedish company’s VAT number using the code Y040, and the Finnish company’s VAT number in Finland using the code Y041 (in the case of circulation).
Example 3: A Swedish company is registered for VAT in Finland.
This is a case of circulation and the Swedish purchaser is the declarant.
A Swedish company has purchased goods from a Chinese company. The Swedish company has a warehouse in Finland and is registered as a foreign company in Finland. After customs clearance in Sweden, the goods are transported to the warehouse in Finland.
Data element 8, Consignee: Write the name of the Swedish company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the Swedish company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the Swedish company’s VAT number in Sweden using the code Y040, and the Swedish company’s VAT number in Finland using the code Y041 (in the case of transfer).
Example 4: A Norwegian company is registered for VAT in Sweden.
This is a case of circulation and a Norwegian vendor is the declarant.
A Norwegian company, registered for VAT in Sweden, has sold goods to a company registered for VAT in France prior to customs clearance in Sweden. After the customs clearance, the goods will be transported onwards to France.
Data element 8, Consignee: Write the name of the French company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the Norwegian company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the Norwegian company’s VAT number in Sweden using the code Y040, and the French company’s VAT number in France using the code Y041 (in the case of circulation).
Example 5: A French company is registered for VAT in Sweden.
This is a case of transfer and the French purchaser is the declarant.
A French company has purchased goods from a Norwegian company. The French company is registered for VAT in France and in Sweden,. After customs clearance in Sweden, the goods will be transported onwards to France. The goods will be used as part of the company’s operations in France, i.e. the French company has not re-sold the goods prior to customs clearance.
Data element 8, Consignee: Write the name of the French company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the French company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the French company’s VAT number in Sweden using the code Y040, and the French company’s VAT number in France using the code Y041 (in the case of transfer).
Example 6: A French company, registered for VAT in Sweden, is selling goods to Hungary.
This is a case of circulation and the French purchaser is the declarant.
A French company has purchased goods from a Norwegian company. The French company is registered for VAT in Sweden,. After the customs clearance in Sweden, the goods will be transported to Hungary, as they have been re-sold to a Hungarian company.
Data element 8, Consignee: Write the name of the Hungarian company. For companies with an EORI number, the EORI number is enough.
Data element 14, Declarant: Write the name of the French company. For companies with an EORI number, the EORI number is enough.
Data element 44, Attachments: Enter the French company’s VAT number in Sweden using the code Y040, and the Hungarian company’s VAT number in Hungary using the code Y041 (in the case of circulation).
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