Following an article, we have introduced the development of the Swedish VAT tax law, registration conditions, tax rates and declaration (stamp I understand), today Xiaobian prepared for the seller dry goods treasure book, to ~ to ~ to, look at the official statement, and you must know Sweden's "chemical tax".

Swedish VAT - for non-taxable persons in SwedenDistance selling

Foreign enterprises established in the EU who sell goods via the Internet, mail services or similar remote sales to unregistered Swedes (the buyers are consumers who do not need to register for VAT) shall register for VAT and add Swedish VAT to such sales to Sweden. If such personnel Total turnover exceeds SEK 320,000 per calendar year, These rules apply. Other provisions apply when new cars or goods subject to GST are sold.

Simple meaning is the B2C model of sales, sellers in Europe sales of more than 320,000 SEK must be registered for Swedish VAT, and the sales of goods for the total tax included. However, if the product sold is a GST taxable product, Such as Tobacco and alcohol need to be registered with Sweden's VAT regardless of whether the sales exceed CHF 320,000.

Swedish VAT can Voluntary registration, This means that even if the seller does not have to register for Swedish VAT as a remote seller, you can voluntarily apply for registration and do not have to track a threshold for all products sold to Swedish consumers including Swedish VAT. Many choose to register voluntarily and pay VAT on all such sales.

So when do you register? I want to emphasize that here, The remote selling rules apply only to goods, not services, And the rules come into force only if a taxable person in one EU country sells (ie is not a taxable enterprise) and delivers goods to someone in another

If the annual value of your remote sales in Sweden is less than SEK 320,000, you will be charged national VAT on the taxable sales at the applicable national tax rate, and you will only have to pay tax in your own country (i.e., selling abroad).

When you exceed the distance sales threshold, you will be charged Swedish VAT at the Swedish tax rate for VAT taxable sales, instead of using your own country tax rate, again emphasizing that the Swedish remote threshold is 320 000 SEK.

your The registration date is the date from which the total sales turnover exceeds the threshold,This is also the date you start adding Swedish VAT to your sales.

The business has registered Swedish VAT and counts it towards the remote selling price to Swedish consumers in the calendar year following the initial registration. After that year, if sales to Sweden do not exceed SEK 320,000 in the second calendar year, it is possible for the enterprise to deregrate the registration and stop increasing Swedish VAT on such sales. To cancel registration, use Form SKV 4639.（For specific requirements and procedures, you can consult Anbo Tax Sister）

Swedish VAT is different from other European countries, be sure to pay attention to whether your goods need to be registered and declared chemical tax at the same time.

Goods subject to duty on chemicals

Some of the Electronic products,The goods subject to chemical duty are defined by dividing the duty into CN codes (combinatorial nomenclature). The combination nomenclature effective January 1, 2015 should be used when assessing whether electronic products are taxable. Please note that it is always the CN code of the product that determines whether the product is taxable, not the intended or actual area of use of the product.

All goods falling within the CN code shown at point 1-13 of the table below are taxable.

#Appliances Electrical items#

#Other electronics Other Electrical Products#

If your product is on the above list, you will have to register for the chemical tax and file it monthly.