Report VAT under the special schemes, One Stop shop (OSS)

The Swedish Tax Agency will inform you electronically, which identification number your Company has received. The identification number is not a VAT number and the number is not available in VIES, which is a system to verify VAT numbers within the European Union.

The identification number for the third country schemes is constructed like this:

EU123456789

• EU is the general country code, which is the start of all identification numbers.
• The numbers 123 relates to the country code of the registration country (Member State of Identification).
• The numbers 45678 is an individual number series, which is assigned to the company.
• The number 9 is a checksum

If your company is going to act under the Union Scheme and already has a VAT registration number in the ordinary VAT system, this ordinary VAT registration number shall also be used as an identification number. The Swedish Tax Agency will first assign such ordinary VAT number, in order to be able to register the company for the Union Scheme, if your company does not have an ordinary VAT registration number. The Swedish Tax Agency will assign an identification number for the Union Scheme and send this information to you, electronically.

The Swedish Tax Agency will notify electronically which identification number your company has been assigned. The Swedish Tax Agency assigns your company a special identification number when applying to use the import scheme. If your company has a representative, the representative receives his own identification number. The representative also receives an identification number for each company it represents. The identification number shall only be used for the application of the import scheme.

The representative must report according to the import scheme for each company they represent, and the reporting takes place under each company's own identification number. The accounting may only apply to sales covered by the import scheme.

The company identification number for the import scheme is constructed as follows:

IM1234567890

• IM are the letters that all identification numbers will start with.

The identification number for the import scheme is available to all customs authorities within the EU for checking the validity of the number.

• The numbers 123 correspond to the country code for the country of registration (Member State of Identification)
• The numbers 456789 are an individual number series, which is assigned to the company
• The digit 0 is a check digit

A representative's import scheme identification number is constructed as follows:

IN1234567890

• IN are the letters that all identification numbers will start with
  •The numbers 123 correspond to the country code for the country of registration (Member State of Identification)
• The numbers 456789 are an individual number series, which is assigned to the company
• The digit 0 is a check digit.

A platform company must provide its identification number to all underlying suppliers. If the platform company does not do this, the Swedish Customs Service can charge VAT on the import.

The import scheme identification numbers issued by tax authorities within the EU will be available to all customs authorities within the EU.

If a company changes its representative, the company must apply for a new identification number through the new representative. The old identification number must be notified to the country of identification in connection with the new representative applying for a new identification number on behalf of the company. This also applies in cases where the representative changes the country of identification.

The Swedish Tax Agency must receive the VAT return no later than the last day of the month following the end of the reporting period.

Consequently, you must submit the VAT return for the reporting period July-September no later than 31 October, provided that you use the third scheme or the union scheme.

You must submit the VAT return for the reporting period July no later than 31 August if you use the import scheme.

If you have not submitted the return on time, the Swedish Tax Agency will send an electronic reminder 10 days after the return should have been submitted. Hereinafter, the member state where the goods or service is taxed, called the country of consumption, will be responsible for reminders and measures to determine and collect the VAT.

For the third country scheme and the union scheme, a calendar quarter constitutes the reporting period. For the import scheme, the reporting period is each respective month. If your company is registered for more than one special scheme, you should submit one return for each scheme. For example, if you are registered for the third country scheme and the import scheme, you must submit a return quarterly for the third country scheme and one return monthly for the import scheme. You must submit a return even if your company does not have had any supplies of goods or services during a reporting period.

In OSS, you must report the sales of goods and services that are covered by the special scheme(s) that your company is registered for.

For each country, you must report sales of goods or services:

• the total remuneration (excluding VAT) for the goods and services that are taxed in that country
• the total VAT on these sales and the separated amount for each tax rate
• the tax rate(s) you will use in that country.

You can read more on the European Commission's website.

• Taxes in Europe, VAT search (European Commission) External link.
  

The amounts in the VAT return shall be stated in EUR, SEK shall not be used. If the goods or services are sold in another currency, you must convert the amount to EUR before you report it in OSS. When recalculating amounts to EUR, you must use the exchange rate published by the European Central Bank and valid for the last day of the reporting period to which the VAT return relates.

• Euro foreign exchange reference rates (ECB) External link.

In the VAT return for OSS you shall report the amount, without any rounding.

You shall not report the goods and services that you report in OSS, in the regular VAT return.

You shall only report outgoing VAT in the VAT return for OSS. Consequently, you cannot deduct any input VAT in these returns. If you are entitled to a refund of input VAT in Sweden, you may deduct the input VAT in the regular VAT return or apply for a refund under the eight or thirteenth directive.

If you are entitled to reclaim foreign VAT on purchases in other EU countries you may apply for this in the digital portal for VAT refund in the country you are established. If you are from a country outside EU you may apply for a reclaim by use the refund-application for a third country.

Payments are made to the account number below:

Account at Danske Bank
IBAN number: SE0512000000012810112134
BIC: DABASESX
Payee: Swedish Tax Agency, SE-831 87 Östersund
Bank: Danske Bank, Box 7523, SE-103 92 STOCKHOLM

The payment should therefore not be made to your company's tax account at the Swedish Tax Agency. If you pay to the wrong account, this may result in late payment.

The in-payment has to be recorded in the Swedish Tax Agency account, not later than the due date, i.e. the same day as the OSS-return shall be submitted. The VAT shall be paid in EUR.

The VAT amount must be entered to two decimal places. Even if you have made a correction to a previous return that results in a reduction in tax payable, you are not allowed to reduce the amount. When you have submitted the OSS return via the e-service, you will receive a reference number for the return. You will receive a new reference number for each reporting period and each special scheme. You must refer to this reference number when you make the payment for the reporting period to which the return applies. For the payment to be registered and considered to have arrived at the correct time, it is important that you use the correct reference number. The Swedish Tax Agency sends an electronic reminder 10 days after payment should have been made, provided that the payment has not been made on time. If you have paid to late, it is the rules of the country of consumption that applies regarding interest, late fees and other possible fees.

If you have paid too much, the Swedish Tax Agency (if Sweden is the country of identification) will repay the excess amount directly to you. If the Swedish Tax Agency already has transferred the amount to the respective country of consumption and it later turns out that the amount was incorrect, it is the country of consumption that must pay back its share of the excess amount.

If you have paid too little, you must make an additional payment. You must refer to the reference number you received when you submitted this return. If Sweden is the country of identification when the return was submitted, you shall pay to the Swedish Tax Agency.

If you cease to use the special schemes, the last return must be submitted to the Member State of identification at the time you ceased to use the special schemes. The same applies if you have been excluded or changed your country of identification. If you want to correct a return after you have stopped reporting through the special schemes, the rules of the country of consumption applies.

If you make a correction because you have reduced the price or if you have had bad debts (customer losses on a sale) that has been recognized after July 1, 2021, the correction shall be made in the OSS return for the reporting period in which the price reduction or bad debt has been accounted or should have been accounted. The details for this type of correction is given in the part of the return that shall be used for corrections of previously submitted returns. You must then specify the reporting period to which the correction relates, that is, the period in which the original invoice has been reported.

However, if the correction concerns a sale that occurred before July 1, 2021, the correction must be done in the original period.

If you have issued a credit note because you have incorrectly charged VAT, you must report the credit note in the reporting period in which it has been issued. The information for the correction is given in the part of the return that shall be used for corrections of previously submitted returns. You must then specify the reporting period to which the correction relates, that is, the period in which the original invoice has been reported.