14.1 Acquiring a motor vehicle

14.1.1 Purchasing a motor vehicle in Sweden

New vehicles purchased by a registered importer (including general agents), or new vehicles purchased and manufactured by commercial manufacturers in Sweden are considered to have been purchased in Sweden.

Missions are entitled to purchase as many motor vehicles as they need VAT-free. Diplomats and career consular officers who are not Swedish nationals or permanent residents are entitled to purchase one, or, if they have families, two motor vehicles, VAT-free. Members of the administrative and technical staff are not entitled to purchase motor vehicles VAT-free, see Circular Note 2/2017.

Second-hand motor vehicles purchased from Swedish car dealers need to be exempted from VAT in the same way as new motor vehicles. Second-hand motor vehicles purchased from private sellers are already VAT-free.

An email should be sent on behalf of the mission, diplomat or career consular officer to the Protocol Department with a request for a certificate for VAT-free purchase of a motor vehicle. The certificate is valid for three months. The original certificate should be given to the car dealer.

14.1.2 Purchasing/bringing a motor vehicle from another EU country

When purchasing or bringing a motor vehicle from another EU country, the following steps must be taken.

1. Application for VAT exemption when purchasing a motor vehicle from another EU country

Missions are entitled to purchase as many motor vehicles as they need VAT-free in Sweden or in another EU country. Diplomats and career consular officers who are not Swedish nationals or permanent residents are entitled to purchase one, or, if they have families, two motor vehicles VAT-free, in Sweden or in another EU country. Members of the administrative and technical staff are not entitled to purchase motor vehicles VAT-free, see Circular Note 2/2017.

Second-hand motor vehicles purchased from car dealers in the EU need to be exempted from VAT in the same way as new motor vehicles. Second-hand motor vehicles purchased from private sellers are already VAT-free, and do not need to be exempted.

When intending to purchase a motor vehicle in another EU country VAT-free, the mission, diplomat or career consular officer should send the form ‘VAT and Excise Duty Exemption Certificate’, duly completed with the seal of the mission and signature of the head of mission, to the Protocol Department for endorsement.

The endorsed form is to be presented to the supplier of the motor vehicle in the other EU country. The motor vehicle can then be brought into Sweden.

2. Verification of origin

When bringing a motor vehicle from another EU country, an application to the Swedish Transport Agency for verification of origin must be completed as soon as the motor vehicle arrives in Sweden. The following should be attached to the application: original proof of previous registration (if applicable) and receipt or other proof of ownership of the motor vehicle. Approval of the verification of origin must be received before the vehicle may be tested by a motor vehicle inspection company. Further information about verification of origin can be found on the Swedish Transport Agency website.

3. Registration inspection

When a motor vehicle arrives in Sweden it must undergo a registration inspection and a technical identity verification by a Swedish motor vehicle inspection company accredited by Swedac. Information on registration inspection is available on the Swedish Transport Agency website.

A motor vehicle may be used for a maximum of seven days before it undergoes a registration inspection. However, this is only acceptable if the motor vehicle has a valid registration in another country. Otherwise, a temporary registration might be necessary. More information on temporary registration is available on the Swedish Transport Agency website.

At the registration inspection, the motor vehicle will be checked from the perspective of environmental and traffic safety. However, a vehicle that is brought in by a mission or international organisation, or a diplomatic agent, career consular officer, administrative and technical staff or consular employee who is not Swedish citizen or permanent resident of Sweden, is entitled to certain relaxations regarding the technical design of the vehicle. Please contact a vehicle inspection company to find out what this would mean for specific vehicle models.

14.1.3 Importing a motor vehicle (from outside the EU)

When importing a motor vehicle, i.e. when bringing a motor vehicle to Sweden from a country outside the EU, the following steps must be taken.

1. Application for duty-free import

The mission, diplomat or career consular officer should send the applicable version of the customs form ‘Application for duty-free import’, duly completed and in duplicate, to the Protocol Department for endorsement. The make of the car, its price/value, import number and chassis number should be indicated on the form.

Members of the administrative and technical staff may import motor vehicles duty-free and VAT-free during the first 12 months of their notified installation.

‘Application for duty-free import’ form for diplomatic missions, diplomats, and administrative and technical staff

‘Application for duty-free import’ form for career consular officers

The Protocol Department will return the endorsed form to the mission. The endorsed form is then to be presented at customs clearance. The customs office will indicate on the form that the vehicle is classified as a ‘diplomatic vehicle’. The same procedure applies for second-hand vehicles.

2. Verification of origin

An application to the Swedish Transport Agency for verification of origin must be completed as soon as the motor vehicle arrives in Sweden. The following should be attached to the application: original proof of previous registration (if applicable), receipt or other proof of ownership of the motor vehicle, and proof of customs clearance. Approval of the verification of origin must be received before the vehicle may be tested by a motor vehicle inspection company. Further information about verification of origin can be found on the Swedish Transport Agency website.

3. Registration inspection

When a motor vehicle arrives in Sweden it must undergo a registration inspection and a technical identity verification by a Swedish motor vehicle inspection company accredited by Swedac. Information on registration inspection is available on the Swedish Transport Agency website.

A motor vehicle may be used for a maximum of seven days before it undergoes a registration inspection. However, this is only acceptable if the motor vehicle has a valid registration in another country. Otherwise, a temporary registration might be necessary. More information on temporary registration is available on the Swedish Transport Agency website.

At the registration inspection, the motor vehicle will be checked from the perspective of environmental and traffic safety. However, a vehicle that is imported by a mission or international organisation, or a diplomatic agent, career consular officer, administrative and technical staff or consular employee who is not Swedish citizen or permanent resident of Sweden a mission, is entitled to certain relaxations regarding the technical design of the vehicle. Please contact a vehicle inspection company to find out what this would mean for specific vehicle models.