Non-established foreign businesses

Cross-border financial business activity  

Foreign insurance companies, credit and securities institutions, investment funds or management companies, before starting cross-border business activities in Sweden, without establishing a presence in Sweden, must send an undertaking to file income statements (Swedish abbreviation KU) to the Swedish Financial Supervisory Authority (Finansinspektionen). The Income statements (KU:s)are then to be submitted to the Swedish Tax Agency (Skatteverket).

• Cross border financial business activity

VAT – Distance sales to non taxable persons in Sweden

Foreign businesses established within the EU who through the Internet, postal services or through similar distance selling methods sell goods to Swedish persons not registered for VAT are to be registered for VAT and to add Swedish VAT to any such sales to Sweden. These rules are applicable if the total turnover of such businesses exceeds SEK 320 000 per calendar year.

• VAT – Distance sales to non taxable persons in Sweden

Special scheme concerning VAT on E-services

The special scheme is applicable to companies outside the European Union that sell services to non-taxable persons (private persons) within the European Union. Electronic services are those services that are supplied directly to the customer’s computer, i.e. web hosting, downloaded music or software, information, pictures etc. 

• MOSS (VoeS) – for companies outside the EU