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VAT on export car

New car from Sweden to EU country

Yapok
post 24.Feb.2019, 08:25 AM
Post #1
Joined: 24.Feb.2019

Hello and congrats on the forum!

I hope somebody can help me with an unusual VAT issue:

I want to buy a new car in Sweden and export it to my home country (Italy), I am not a Swedish resident (i do not live/work/study in Sweden, would come just for the car).

EU rules seem pretty clear for VAT registered entities: if the destination VAT number is a valid EU one, the Swedish seller doesn't charge VAT, but it is unclear whether they can bill me the car without VAT if I am a private person (provided I pre-register the vehicle in Italy and bring proof of having paid VAT here). Even less clear, if they charge me VAT can I get it back once the car is in Italy?

I wrote an email to the Skatterverket a week ago but for the moment they did not answer (will try to call them up and hope they are willing to speak English).
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Uncle Fred
post 24.Feb.2019, 12:06 PM
Post #2
Joined: 16.Apr.2008

It is my understanding that if you buy something in Sweden and you are private person then you pay VAT (moms). Only if you are exporting to a non EU country can you claim back VAT.
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Yapok
post 24.Feb.2019, 04:20 PM
Post #3
Joined: 24.Feb.2019

Hello Uncle Fred and thank you for your reply!

I feared it was as you say (with "non-VAT entity"=EU private citizens always having to pay VAT), but in the meantime I have found two very useful guides by the Skatterverket (in Swedish, rightfully so, praise the Lord for online translation!), named SKV560 and SKV556. They seem to say that even as a private individual, I should not be billed VAT and that I shall pay that only in my country. It seems also to leave it to the seller to determine what proof is needed to prove the car is not going to be used in Sweden.

The only thing still unclear is whether they must deliver it abroad or if I can just pick it up...

At page 3 of SKV556 it states clearly:
Information for sellers
You who sell a new means of transport from Sweden to a buyer in another EU country should not charge VAT in Sweden. The means of transport shall instead be taxed in the other EU country

and then goes on to say:

Sales to individuals
If the buyer is a private person or someone else who has not invoked a valid VAT registration number, the following applies.
As a seller, you must issue an invoice. This applies even if you are not liable to VAT. The invoice must be issued no later than the fifteenth of the month after the month in which the delivery took place. It must be clear from the invoice that this is a new means of transport. You can write "new means of transport". Otherwise, you must provide information in the invoice
• invoice date
• your name and address
• the buyer's name and address or other task so that it can be identified
• which item you sell
• the place where the goods are handed over to the buyer
• your VAT registration number if you have something
• the conditions that determine the means of transport to be defined as new.
You must report the sale to the Swedish Tax Agency. You report the sale by sending a copy of the invoice to the Swedish Tax Agency, 771 83 Ludvika.
If you are liable to VAT, you must report the sale on line 42 “Other sales etc.” in the VAT declaration.


On SKV560 page 12 it says:
New means of transport
When you sell new means of transport, which are transported to a customer in another EU country, you should not charge Swedish VAT. This applies regardless of who transports the goods (means of transport) to the other EU country.
If the buyer does not have a VAT registration number, you must also report the sale to the Tax Agency if you have sold new means of transport. You do this by sending a copy of the invoice to the Swedish Tax Agency, 771 83 Ludvika. Read more in the brochure VAT on new cars, motorcycles, boats and aircraft (SKV 556). Read about the purchase of new means of transport under the heading "New means of transport" on page 31.
Page 31 is about cars imported into Sweden, not my case.
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