What should be included in the amount?
The total value, excluding VAT, of the current sales may not exceed SEK 99,680 during the current calendar year nor during the previous calendar year. The amount refers to the value of all sales of the goods and services in question. If the seller has sales of both goods and services to several other EU countries, all these sales must thus be added together.
New: 2021-12-13
The amount shall not include any distance sales from other EU countries ( VAT Committee guideline from the 118th meeting on 19 April 2021, item 6.2 ).
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 a 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 enables 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 selling 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
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