So far we have had to in the periodic statement (kvartalsredovisningen) report the value of goods sold free of VAT to other EC countries due. that the buyer relies on a valid VAT number (momsregistreringsnummer) and the goods have been transported to another EC country.
As of 2010 must also report the value of certain services sold free of VAT to other EC countries.
Reporting obligation exists only if both the following conditions are met:
-services sold tax free under the general rule for sales to traders
-buyer is in another EC country and have to declare and pay VAT on the purchase.
You can download a periodic compilation of SKV.