New: 2022-09-12
In intra-Union distance sales of goods and provision of services, the Union order only applies if the turnover is to be taxed in another EU country ( § 4 b § 3 and § 4 c § 3 Act on special schemes ). Accounting for sales in other EU countries must be done in a special VAT return . Companies that are registered in Sweden according to the union order and sell services that are sold within the country must report the sales in a regular VAT return, Article 57c of the Council’s Implementing Regulation [EU] No. 282/2011. Goods that are traded within the country must also be reported in a standard VAT return. Distance sales to the identification state Sweden must, however, be reported in the special VAT return.
Source: skatteverket.se
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