The seller can not apply the Union scheme at the same time
A seller who wishes to apply the turnover threshold for distance selling from Sweden cannot at the same time use the Union scheme for reporting distance selling from warehouses in other EU countries ( VAT Committee guideline from the 118th meeting on 19 April 2021, item 6.2 ). A seller who wants to apply the turnover threshold must therefore register and report VAT in the country of destination for any distance sales from other EU countries.
The Swedish Tax Agency follows the guideline and not example 4 in section 3.3 of the explanatory notes on e-commerce .
Example: distance selling from both Sweden and another EU country
A company established in Sweden sells goods within the country. The company also has distance sales of goods to customers in other EU countries that do not exceed SEK 99,680. In addition, the company has some distance sales to Germany from a warehouse in Denmark. The warehouse in Denmark does not constitute a permanent establishment.
Since sales from Sweden do not exceed the turnover threshold, sales are made within the country (Chapter 5, Section 20 ML). If the company wants to apply the turnover threshold and be taxed in Sweden for distance sales from here, it will not be able to use the Union scheme to report distance sales from Denmark to Germany. The company may instead register in Germany and report the VAT there in accordance with the general regulations in Germany.
An alternative for the company is to choose to be taxed for distance sales from Sweden in the country of destination (Chapter 5, Section 21 ML). The company then has the opportunity to report both sales from Sweden and from Denmark in accordance with EU regulations.
Source: skatteverket.se
