With effect from 1 January 2016, Sweden adopts the same approach to TOGC transactions as provided for in the VAT directive. Until 31 December 2015, Sweden treated a TOGC as exempt from VAT but with effect from 1 January 2016, a transfer that qualifies as a TOGC is deemed to be out of scope of the VAT system.

The most significant effect of this change is that such transfer no longer requires a VAT invoice. During the previous regime, an invoice had to be issued with a note that the transaction was exempt from VAT.