Pay value added tax
If the vehicle is new and from another EU country, you should notify the Swedish Tax Agency's office in Ludvika that you have bought a vehicle.
A copy of the sales document (sales contract) should also be sent to the Swedish Tax Agency.
According to the rules for value added tax, a vehicle is regarded as new if the vehicle had been driven for less than 6 000 kilometers when it was purchased, or if the vehicle has been on the road for less than six months. It is sufficient for only one of these criterias to be met for the vehicle to be regarded as new, please see the examples below. Value added tax will be payable on the purchase price.
Example 1:
The vehicle has been used for 4 months but has travelled 12 000 kilometers. The vehicle is regarded as new and value added tax should be paid.
Example 2:
The vehicle has been used for 14 months but has travelled 3 000 kilometers. The vehicle is regarded as new and value added tax should be paid.
Example 3:
The vehicle has been used for 14 months and has travelled 12 000 kilometers. The vehicle is regarded as used and value added tax should not be paid.
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