VAT regulations for foreign business services outside the EU from 1/1/2010
For businesses based outside the EU
The Swedish Tax Agency requires the seller (SVA) to demonstrate both that the purchaser is a business and that it is based in a non-EU country. There are various ways to do this. A document showing that the purchaser is VAT-registered in a non-EU country is one way of demonstrating that the purchaser is a business which is based in a non-EU country. Alternatively, another business registration document or document from the tax authorities in the country where the purchaser is based may constitute sufficient proof. Even printouts from the purchaser’s homepage may be used to show that the purchaser is a business which is based in a non-EU country. Another example of proof is a certificate issued by the tax authorities in the purchaser’s country relating to refunds, in accordance with Thirteenth Council Directive 86/560/EEC. If you are a new SVA business customer, the simplest way is to attach one of the above documents to the referral in order to avoid VAT on the invoice. Otherwise, SVA will contact you at a later date to obtain the relevant information.
A government proposal has introduced new VAT regulations stating that each service shall be subject to tax when the purchaser and seller are based in different countries. The new regulations have required Swedish law to be adapted to EU law.
For SVA, this means that the customer invoicing process for analyses has changed.
From 1/1/2010, SVA charges VAT when invoicing analyses as part of its business with non-professionals and private individuals based in non-EU countries.
As a private individual based outside Sweden
This means that you must pay VAT on the services you purchase from us. The prices shown in the price list will appear 25% higher on the invoice.