This brochure is primarily for companies that want basic information about the rules for VAT (Value Added Tax) on foreign trade and how to file the EU sales list of goods and services.
This edition is only to be found as a PDF-file at www.skatteverket.se.
The brochure mistakenly uses the term "permanent establishment". This is incorrect; the correct term is "fixed establishment". The brochure will be updated after the summer.