Candy cheats can include individual candy stores that try to make extra money by buying and selling candy black.

But there are also organized shin companies in the game where the very purpose is VAT fraud for millions in Denmark.

- You use the shine companies to buy VAT-free sweets in Sweden. But it is not the companies that are the buyers. The candy probably goes around to a network of stores that can then sell it black, says Torbjörn Larsson, expert on cross-border trade within the EU at the Swedish Tax Agency.

Those behind the rail companies often have links to organized crime and for the Danish state, the VAT fraud means losses of hundreds of millions of SEK annually.

Candy wholesaler's address: A car scrap

There are several examples of shine companies in the candy trade between Malmö and Copenhagen over the years.

One of the major wholesalers in Malmö, which has come up with the sale of old and repackaged sweets, had several Danish rail companies on its customer list.

To a customer, sweets were sold for SEK 4.4 million in ten months in 2017.

SVT visited the customer's address, an enclosed industrial area on the outskirts of central Copenhagen, in early September. There are several car workshops and the area is filled with scrap cars.

None of the people we meet say have heard that some candy wholesaler has lived there.

In the area there are no traces of a candy company, however car workshops and scrap cars. Photo: Fredrik Svenningsson

In Danish investigations, it appears that the company's representative, a woman, has emigrated to Iraq. According to the Danish Tax Authority, the woman is judged to be a goalkeeper.

Can be difficult to access the real impostor

The debts for unpaid sales tax and excise duty fall on the shining company and the goalkeeper - even though the actual principal is someone completely different.

It can be difficult to access the real scams in the shin companies.

- It is difficult to know how many links there are between the goalkeeper and the goalkeeper, but the goal is of course to find those behind this.

The Danish tax authority has over the years put a number of rail companies in bankruptcy. But the problems remain.

- As the Danish authorities can shut down the rail companies, new ones are constantly appearing to replace the old ones. The rail companies are easily interchangeable, says Torbjörn Larsson.

EU rules make VAT cheating easier

According to Torbjörn Larsson, getting to grips with the rail companies requires one to ask how easy it should be to start a company.

- It's a trade-off. And the same with bank account, today you do not know who handles bank boxes or the like.