VAT on trade outside the EU (incl. Norway)
without VAT (VAT free)
VAT on trade with another EU country
We describe here the basic rule that applies to EU VAT. The basic rule is the so-called "destination principle". This rule states that VAT (which is a tax on consumption) must go to the state in the country where a product is consumed.
1. Outside the EU (incl. Norway) - without VAT
2. Other EU countries:
* Private individuals: with VAT, as usual (same percentages: 6%, 12% or 25%)
* company - without VAT provided that the buyer:
• is registered for VAT in another EC country.
• invokes a valid VAT number.
• the product is transported from Sweden to another EC country.
Here you can check the buyer's VAT number:
https://ec.europa.eu/taxation_customs/vies/