Report VAT under the special schemes, One Stop shop (OSS)
As of July 1, 2021, the possibility to report and pay VAT through the so-called special schemes has been extended for companies that distance-sell goods and services to non-taxable persons, such as private individuals (Business to Consumers, “B2C”).
An e-service called OSS, One Stop Shop, has replaced the previous e-service MOSS in Sweden. In the OSS e-service you can, even if you have buyers located in different countries, register in one single country within EU and report and pay VAT under the three special schemes, namely the union scheme, the third country scheme and the import scheme, IOSS. The VAT is paid in Euros to a specific bank account at Danske Bank.
This information is intended for sellers of goods or services who sell to non-taxable persons (B2C) within the EU, for example private individuals. It is also intended for business operators who, via an electronic interface, for example a website, enables sales to non-taxable persons, a so-called platform company. Below, you can find more information how to define platform companies.
Note that this information does not apply to sellers who sell to taxable persons or companies, business to business (B2B).
Our e-services
Some of the changes
- One common threshold within EU for the distance sale of goods and the sale of telecommunications services, radio and television broadcasting and electronic services (TBE-services).
- Intra-Community-distance-sales of goods and services to non-taxable persons (B2C), where the sales are liable for VAT in another EU country, can be reported under the special schemes.
- The previously existed VAT exemption for imports into the EU of goods with a lower value is removed.
- For reporting distance sales of certain goods with a lower value that have been imported into the EU, a new system is introduced.
- So-called platform companies, which make it possible to sell goods via use of an electronics interface, may be obliged to report and pay VAT for online sales via a platform.
Where your sales shall be taxed
Before July 1, 2021, each EU country had its own turnover threshold for distance sales, which determines when VAT shall be charged on certain sales to that country. When a company's distance sales to a certain EU-country exceeded the turnover threshold, the company was liable for VAT in that country. As of July 1, 2021, all EU countries have a turnover threshold common for all EU-countries. The turnover threshold is SEK 99,680 and applies to sales of electronic services and intra-Community distance sales of goods to non-taxable persons in other EU countries. The amount shall include all intra-Community distance sales of goods as well as sales of telecommunications services, radio and television broadcasts and electronic services (TBE-service). Therefore, the threshold value does not apply to sales to each individual EU country. Consequently, the turnover threshold no longer refers to sales per EU country but to the total sales to other EU countries, together. For example, a Swedish company's total sales of such intra-Community distance sales of goods and electronic services to all other EU countries must be included in the amount.
If your sales are below the turnover threshold, you can choose to charge VAT on the sales in the country where you are established as a seller. This VAT is reported in the ordinary VAT return. However, if your sales are below the EU-threshold, you can choose to register in the OSS-system for OSS. If so, the sale is taxed in the country and with the VAT rate that applies in the country where the buyer is located. This sale shall be reported in the OSS e-service. In such situations, the use of the EU-threshold for determining the country of taxation is voluntary. If the sale exceeds the EU-threshold, the supply is to be taxed in the country, and at the VAT rate that applies, in the country where the buyer is located. In such a situation, you can be obliged to register for VAT in that country.
The three special schemes
When you have a distance sale of goods and services to non-VAT liable persons, such as private individuals (B2C), a VAT registration could be required in the buyer's country. If you have buyers in several countries, you can avoid registrations in these countries, by applying for an identification decision (OSS-registration) in an EU country and report all the VAT under the special scheme. When you are registered in Sweden for VAT in the special scheme, you report the VAT in a digital portal (e-service) at the Swedish Tax Agency.
The special schemes are the third country scheme, the union scheme and the import scheme. Companies established outside the EU, can apply for the third country scheme. Companies established within the EU or outside the EU, can apply for the union scheme and the import scheme.
- The third country scheme applies to the sale of all services that are taxed within the EU.
- The union scheme applies to the sale of all services, which are taxed within the EU. Further, intra-community-distance sales of goods as well as certain deliveries of goods where the shipment or transport of the goods begins and ends in the same EU country.
- The import scheme is new and applies to the sale of imported goods at a lower value (under 150 euros).
Sweden has chosen to have a single e-service for all schemes. The e-service is called OSS (One Stop Shop).
Platform companies
A large part of distance sales of goods is supplied online via an electronic interface, such as a marketplace, platform, portal or similar. A company that enables sales of goods via an electronic interface is called a platform company. Enabling means that a seller offers goods for sale via the electronic interface. The buyer and the seller come into contact with each other, via the electronic interface, which leads to a supply and delivery of goods. Hence, the platform company is considered the supplier and is obliged to report the VAT on these sales.
A platform company can be established within the EU or in a country outside the EU and can apply the union scheme or the import scheme.
A platform company that enables the supply of goods within the EU from a VAT liable person who is not established in the EU to a non-VAT-liable-person is considered to have purchased and resold the goods. Under these conditions, a platform company can apply for the union scheme.
A platform company that enables distance sales of goods imported from a country outside the EU in consignments with a fair value of no more than 150 euros is considered to have purchased and resold the goods. Under these conditions, a platform company can apply for the import scheme.
Distance sales of goods
By the new regulations, two definitions are introduced for distance sales of goods, i.e. intra-community distance sales of goods and distance sales of imported goods from a country outside the EU. A most common example of distance sales is online sales of goods to private individuals (B2C).
Intra-community distance sales includes sales of goods transported by or on behalf of a seller from one EU country to another EU country and the buyer is a non-taxable person.
Distance sales of imported goods from a country outside the EU means the sale of goods transported by or on behalf of the seller from a country outside the EU to a non-VAT liable person in an EU country.
New means of transport and goods supplied after assembly or installation are excluded from this definition and can therefore not be the subject of intra-Community distance sales.
Registration
If your company is established or has a fixed establishment in Sweden and wants to report according to the union scheme and the import scheme, you need to send an application to the Swedish Tax Agency. Even if your company does not have an establishment within the EU but wants to report according to the third country scheme, you can apply for registration with the Swedish Tax Agency. The registration becomes valid for all distance sales to buyers in other EU countries.
In order to apply for the import scheme, in some cases it may be required for a company to have a representative. In these cases, it is the representative who applies for registration.
If you register your company for OSS in Sweden, Sweden becomes the country of identification. The Swedish Tax Agency decides that your company must report and pay VAT according to one of the special schemes. If the application concerns the import scheme and the company is represented by a representative, the Swedish Tax Agency decides that the representative must report and pay the VAT.
Your company can apply for the special schemes even though no sale of services or a distance sale of goods has occurred.
You do not have to know in advance, in which EU countries the sale will take place. It is enough that you have an intention to conduct distance sales of goods or sales of services to non-VAT liable persons within the EU to apply for a registration.
Registration impediments
If there already is a valid identification decision in another EU country, the Swedish Tax Agency cannot issue a new decision on registration. There may also be other reasons why the Swedish Tax Agency cannot issue an identification decision for a company or a representative.
How to register a non-Swedish business to OSS in Sweden
You can register your business via "create an account" (you do not need a Swedish electronic identification to use this link).
Application to use the third country scheme
The third country scheme can be used by companies that are not established with in EU and relates to supplies of VAT liable services within EU.
The Swedish Tax Agency can make an identification decision under the third country scheme provided that all circumstances below are fulfilled:
- The company is not established for its business or has a fixed establishment with in EU.
- Sales of services shall be reported for VAT.
- The place of supply shall be Sweden or another EU member state.
- The buyer is not a taxable person and is established, resident or resides /stays permanently in Sweden or in another EU-country.
Details in the application
In the application to the Swedish Tax Agency the following information must be filled in:
- The Company's name
- Postal address
- E-mail address (including websites)
- National tax number, tax identification number or similar
- Country in which the business is conducted
- Contact person
- E-mail address
- Phone number
- Bank account and account holder
- Previous and present identification numbers to some of the special schemes for one stop shop (OSS)
- A certification that the company is not established or has not a fixed establishment within the EU
Identification number for the third country scheme
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
Application to use the union scheme
The union scheme can be used when:
- The company sells services.
- The company has intra-Community sales of goods.
- The company sells goods where the shipment or transport begins and ends in the same EU country.
The company sells services
All conditions below must be met:
- The company is established for its business in Sweden. If the company does not have its establishment within the EU, it must have a fixed establishment in Sweden.
- Sales of services shall be reported for VAT.
- The place of supply must be in another EU country.
- The company does not have a fixed establishment in the EU country where the services are to be taxed.
- The services are sold to a buyer who is not a taxable person (B2C).
The company has intra-Community distance sales of goods
All conditions below must be met:
- The company
- has the fixed establishment of its business in Sweden,
- is not established within the EU, but has a fixed establishment in Sweden, or
- has no establishment within the EU, but has intra-Community distance sales of goods and the transport of these goods begins in Sweden.
- VAT refers to intra-Community distance sales of goods.
- The place of supply of the goods must be in another EU country.
- The goods are sold to a buyer who is not a taxable person (B2C).
The company sells goods where the shipment or transport of the goods begins and ends in the same EU country
All conditions below must be met:
- The company
- is established for its business in Sweden. If the company does not have its establishment within the EU, it must have a fixed establishment in Sweden and the shipment or transport begins and ends in the same EU country, or
- is a platform company that is considered to have purchased and resold the goods and is thus obliged to report and pay the VAT for sales via the platform, has not an establishment within the EU and the shipment or transport begins and ends in Sweden.
- VAT refers to the sale of goods within the EU from a taxable person who is not established in the EU to a non-taxable person (B2C). The sales must have been made by a platform company, which is considered to have purchased and resold the goods and which is therefore obliged to report and pay the VAT for sales via the platform.
- The sales of the goods must be taxed in Sweden or in another country within the EU.
Details in the application to use the union scheme
The following information must be included in the application to the Swedish Tax Agency:
- The Company's name
- Postal address
- E-mail address (including websites)
- National tax number, tax identification number or similar
- VAT registration number or tax registration number. Name and address in the countries that assigned the registration numbers where the company has a fixed place of establishment or from where the goods were transported
- possible VAT registration number in other EU countries where the company does not have a fixed establishment
- information on whether the company is a platform company, or not.
- information about when the business will start
- Bank account and account holder
- Contact person
- Phone number
- Previous and present identification numbers to some of the special schemes for one stop shop (OSS)
- A certification that the company is not established or has not a fixed establishment within the EU
- for companies that has not its establishment or fixed establishment within the EU, information about the country where the business is conducted and a declaration that the company does not have its seat or fixed place of establishment within the EU
Identification number for the union scheme
If your company is going to act under the Union Scheme and already has a VAT registration number, this number should also be used as the identification number. If your company does not have a VAT registration number, the Swedish Tax Agency will assign an identification number for the Union Scheme. The Swedish Tax Agency will notify the assigned identification number electronically.
Application to use the import scheme
All the conditions below must be met:
- The company:
- is established for its business in Sweden, or if the company is not established within the EU, the company must have a fixed establishment in Sweden,
- is not established for its business within EU but has an establishment in a country with which the EU has concluded a special agreement on mutual assistance for the collection of tax claims and the exchange of information in tax matters and the company conducts distance sales of goods from that country. Which countries have agreements with the EU will be specified in an implementing act adopted by the European Commission, or
- is not established within the EU but is represented by a representative who is established in Sweden, or if it is not established within the EU, the company should have a fixed establishment in Sweden.
- The VAT must relate to distance sales of goods imported from a country outside the EU and the value of the shipment is no more than 150 EUR. However, this does not apply to excise duty goods. The shipment, defines as goods that are together packaged and that are sent at the same time by the same supplier to the same recipient and that are covered by the same transport agreement.
- The supplies must be taxed in Sweden or in another EU country.
Representative
A company that does not have an establishment within the EU or in a country specified in the implementing act adopted by the European Commission must have a representative. All reporting according to the special scheme shall be done through the representative. A representative is a person or a company that is established within the EU and has been appointed responsible for fulfilling the company's obligations to report and pay VAT according to the import scheme on behalf of the company.
The company may only have one representative.
Details in the application
A company that does not have a representative must provide the following information in the application to the Swedish Tax Agency:
- company's name'
- postal address
- e-mail address (including websites )
- VAT registration number or national tax number
- registration number for VAT or tax registration number. Name and address in the countries that assigned the registration numbers where the company has a permanent establishment
- bank account
- account holder
- contact person
- e-mail address
- phone number
- previous or current other identification number to any of the special schemes
- country from which the business is conducted (indicated only by foreign companies).
Representatives must provide the following information in the application to the Swedish Tax Agency:
- company's name
- postal address
- e-mail address (including websites)
- VAT registration number
- bank account
- account holder
- contact person
- e-mail address
- phone number
- registration number for VAT or tax registration number. Name and address in the countries that assigned the registration numbers where the company has a permanent establishment
- any previously used identification number as a representative.
For each company the representative is to represent, the following information about the company must be provided:
- the company's name
- postal address
- e-mail address (including websites)
- VAT registration number or national tax number
- country from which the business is conducted
- contact person
- e-mail address
- phone number
- the company's previous or current other identification number to any of the special schemes.
Identification number for the import scheme
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.
Obligation to notify changes to the Swedish Tax Agency
The company or the representative is obliged to notify the Swedish Tax Agency if the conditions for applying the special scheme change or cease. If any information provided during registration changes, these changes must also be notified to the Swedish Tax Agency. The changes must be notified to the Swedish Tax Agency no later than the tenth (10th) day of the month after the change occurred.
When do you have to start reporting according to the special schemes?
Different rules apply for when you must start reporting according to the special schemes.
Reporting according to the third country scheme and the union scheme.
You must report according to the third country scheme and the union scheme from and including the first day of the calendar quarter after the application was received by the Swedish Tax Agency.
If your company sells goods or services for the first time, which are to be covered by the third scheme or union scheme and the sale takes place before the application date, the scheme applies from the first day of sale. The requirement for using the sale dates is that the application is sent to the Swedish Tax Agency no later than the tenth day of the month following the first sale. If your application is received too late, your company may be required to register and pay VAT in the countries where the sales occurs, provided that the EU-turnover threshold is exceeded.
Examples
The application is submitted on January 1
If the company applies for registration on January 1, the special scheme applies from April 1.
The application is submitted on March 31
If the company applies for registration on March 31, the special scheme applies from April 1.
New business started on December 15
Option 1: The company applies for registration on January 10 of the year following the first sale, i.e. year 2. The company must use the special scheme from December 15 of year 1, when the first sale of the electronic services is made.
Option 2: The company applies for registration on January 20 of the year following the first sale, i.e. year 2. The company must use the special scheme from April 1 of year 2. The VAT on sales made within April 1 of year 2 must be reported in the countries where the buyers are domiciled or have a permanent residence. The company must therefore register for VAT in these countries in order to be able to report and pay VAT on sales made within the special schemes that have come into force.
Reporting according to the import scheme
The import scheme applies from the day on which the company or the company's representative is assigned for the identification number of the import scheme.
VAT return and payment
How to submit the VAT return?
The VAT return is to be submitted electronically via the e-service OSS, One Stop Shop.
When should the VAT return be submitted?
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.
How frequently shall the VAT return be submitted?
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.
How to fill in the VAT return?
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.
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.
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.
How to pay the taxes?
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
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
If you paid a less amount than the total VAT amount, you must make an additional payment. Please note that this is only possible if the payment is made shortly after the due date, but no later than 15 days after the due date. When making the payment, use the reference number you received when submitting your declaration.
If the payment has not been made within these 15 days from the due date, you can instead wait for a reminder from the member state of consumption and follow the instructions in the reminder to pay directly to the member state of consumption. Be aware that each member state of consumption will send you a payment reminder.
How to correct an OSS return?
You can correct errors in previously submitted OSS returns. You can correct this through an amendment in a later return. The correction must be made within three years from the day on which the original return should have been submitted. You correct by submitting the correction details in the part of the return that applies to corrections of previously submitted returns.
The correction must contain information about the country where the supplies have or should have been taxed, the original reporting period and the VAT to which the correction refers.
If you want to correct a previously submitted MOSS return, you must do so by correcting the original MOSS return. You cannot make a correction in a later MOSS return. All corrections must be made within three years from the day on which the original return should have been submitted.
If you make a correction that give you money back for an earlier reporting period, you must still pay the amount shown under "additional amount to pay" when you submitted the return. A refund is made to the bank account that you have registered with the Swedish Tax Agency at the time of registration, when you correct a previous return.
Correction after the expiry of the three-years time period
If you want to make a correction after the three-years time period has expired, you must turn to the country of consumption, as this country's rules on reassessments applies.
Corrections after you have ceased to use the special schemes
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.
Correction due to price reduction or bad debts (customer losses)
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.
Corrections due to credit note for incorrectly charged VAT
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.
Bookkeeping
In your bookkeeping, there must be verification for any sales reported in the OSS. If you are a representative, you must have this information for each company that you represent. The accounts must be so detailed that the Swedish Tax Agency can determine whether the information you have provided in your OSS return is correctly reported. If the Swedish Tax Agency so requests, you or your representative must make the documentation electronically available.
Information that must be in your bookkeeping
- The country to which you supply the services or the goods.
- The type of service and/or description of the goods and quantity that you have supplied.
- The date of supply of the service or the goods.
- Taxable amount indicating the currency used.
- Subsequent increases or decreases in the tax basis.
- VAT rate applied.
- VAT amount to be paid with indication of the currency used.
- The date and amount of payments received.
- In the case of reporting under the third country scheme or Union scheme, any payments in advance prior to the supply of the service or goods.
- The invoice details, if an invoice has been issued.
- The details used to determine the place where the customer is established or resides or habitually resides, when supplying a service.
- The details used to establish the place where the shipment or transport of the goods to the customer begins and ends, when supplying goods.
- All proof of when sending back goods, including the tax basis and the applied VAT rate.
- If you report under the import scheme, the serial number or the unique transaction number, as well as, the unique shipment number if you directly or indirectly participated in the delivery.
You must immediately be able to make the data available for verification, at the request of the Swedish Tax Agency or the tax authorities of the buyer's country. The verification documents shall be retained for ten years after the end of the year in which the transaction to which the basis relates was carried out.
Also, the Platform companies must keep the accounts of their sales.
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