14.4 Stopping use of a motor vehicle in Sweden

14.4.1 Reselling a motor vehicle purchased VAT-free or imported duty- and tax-free

If transfer of ownership of a motor vehicle purchased VAT-free in Sweden or another EU country, or imported duty- and tax-free from a country outside the EU, takes place within two years of the purchase or importation, VAT and/or duty must be paid by the person who was granted exemption. The calculation of the VAT and/or duty will be based on the value of the vehicle at the time of transfer. If the person who was granted exemption is relocated to another posting outside Sweden, transfer of ownership is allowed without having to pay VAT and/or duty if the person in question has owned the vehicle for at least six months from the purchase or importation. If this is the case, the transfer of ownership must be made in close connection to and no earlier than three months before the planned time of the relocation. No VAT or customs duty has to be paid if the person who was granted exemption is deceased or if the ownership is transferred to another person who is entitled to the same exemption.

The Protocol Department must be notified of a transfer of ownership of a motor vehicle.

The Swedish Tax Agency must be notified of a transfer of ownership of a motor vehicle purchased VAT-free that takes place within two years from the time of the purchase.

More information can be found on the Swedish Customs website.

14.4.2 Exporting a motor vehicle

When exporting a motor vehicle, i.e. when bringing it to a country outside the EU, the Swedish Customs must be notified, either at the customs office when the motor vehicle leaves Sweden or by a forwarding agent.

Sweden does not impose any restrictions or fees for exporting. However, the country of destination may impose its own import restrictions, requirements or fees.

14.4.2 Dismantling a motor vehicle

A car that is no longer in use can be dismantled by handing it over to a collection point or authorised car dismantler free of charge. For the procedure when dismantling a motor vehicle, please visit the Swedish Transport Agency website.

14.4.3 Updating registration

The Swedish Transport Agency must be notified of a transfer of ownership within ten days of the transfer, using the last registration certificate issued. For more information, see the Swedish Transport Agency website.

When leaving Sweden with the motor vehicle, the motor vehicle must be de-registered with the Swedish Transport Agency. 

For motor vehicles that are not in use, an off-road notification can be sent to the Swedish Transport Agency. When an off-road notification is made for a vehicle, the vehicle is still kept in the register, but the vehicle cannot be used and for this reason it is not necessary to pay vehicle tax or have traffic insurance.

A motor vehicle that is dismantled will be de-registered.

14.4.4 Returning diplomatic licence plates

The blue diplomatic licence plates must be returned to the Swedish Transport Agency (address: Transportstyrelsen, Trafikregistret, 701 88 Örebro) upon transfer of ownership, export or dismantling. It is possible to drive the motor vehicle back to the home country and return the blue diplomatic licence plates upon return there.