From 1 July 2021, new rules will be introduced for taxable persons which, through the use of an electronic interface, enable certain sales of goods, hereinafter referred to as platform companies.
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Table of Contents
- The purpose of the provisions
- What do the regulations mean?
- Platform company that enables and should be considered the actual supplier
- Mediation in one’s own name is not covered by the regulations
- The transport is attributed to the platform company
- The seller behind it
- Sales of goods within the EU
- The tax liability and the special arrangements
- Examples illustrating the regulations
- Shipments
- Real value
- The amount is 150 euros
- What is meant by the term enable?
- What does it mean to “determine, either directly or indirectly, any of the general terms and conditions for the delivery of the goods”?
- What does it mean to “participate neither directly nor indirectly in the approval of the customer’s debit for payments made”?
- What does “participate neither directly nor indirectly in the order or delivery of the goods”?
- Activities not covered by the regulations?
- Platform companies are not always obliged to pay VAT
- Presumptions for the underlying seller’s and customer’s status
- Requirements for preservation of data
- References
Source: skatteverket.se
