- The Swedish Tax Agency assesses that rules on electronic interfaces for selling goods to consumers do not cover transactions where a company mediates goods in its own name for another’s account and is considered the seller.
- If a company with an electronic interface mediates goods in another’s name, it may be considered the seller for transactions involving distance sales of goods imported from outside the EU with a value up to 150 euros or deliveries within the EU from a non-EU taxable person to a consumer.
- The agency states that certain rules apply only if goods are physically within the EU and have EU origin or are in free circulation when the taxable event occurs.
- For distance sales of goods with a value up to 150 euros imported from outside the EU, lacking specific rules on which sales stage the transport should be attributed to, the transport should be attributed to the last sales stage.
- This position replaces a previous one from October 2021 and has been revised to align with new laws effective July 2023, with no substantive changes.
- The agency provides its view on whether rules on electronic interfaces apply to those mediating goods, what enabling delivery within the EU means, and which sales stage transport should be attributed to in multi-stage sales.
- Consumers are defined as non-taxable persons and taxable persons whose intra-EU acquisitions are not subject to VAT according to specific sections of the VAT Act or equivalent provisions in other EU countries.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
