Example: platform company
New: 2021-05-31
A platform company that is established in Sweden and not in any other EU country has its own intra-Union distance sales of goods. The company also enables intra – Union distance selling of goods, as well as distance selling of goods imported from countries outside the EU, of which the platform company is considered to be the buyer and seller. What distance sales should be included in the calculation of the turnover threshold?
When calculating the turnover threshold, all intra-Union distance sales to other EU countries must be included, both the own sales and the sales that the company makes possible via the platform. On the other hand, distance sales of goods imported from countries outside the EU should not be included in the calculation of the turnover threshold.
Earlier:
A platform company that is established in Sweden and no other EU country has its own intra-Union distance sales of goods. The company also enables intra – Union distance selling of goods imported from countries outside the EU that the platform company is considered to be buyers and sellers of. Should both types of distance sales be included in the calculation of the turnover threshold?
Yes, because in both cases distance selling is considered to be done by one and the same seller in one and the same EU country.
Source: skatteverket.se
