Sweden

It is very important to correctly determine the location of the Customer. If two of the items below are for Sweden, then the shipments are for Sweden:

• Customer’s permanent address
• billing address, including the country
• telephone number, including the country dialling code
• Internet Protocol (IP) address
• The location of the customer’s fixed land line through which the service is supplied to him
• Other commercially relevant information

The legislation of the European Union means by the term digital product any product that is stored, delivered and used in electronic format. These are goods or services that the client can receive by e-mail, download from the Internet or use directly on the website. These products include:

• Electronic books, images, movies, and videos, whether buying a copy from Shopify or using a service (for example Amazon Prime). Such products are increasingly referred to as “Audio, visual or audiovisual products”.
• Downloadable and streaming music, whether buying an MP3 or using music services
• Cloud-based software and as-a-Service products (SaaS, PaaS, IaaS)
• Websites, site hosting services, and Internet service providers
• Online ads and affiliate marketing

Taxable persons registered shall register via the Tax portal (“Skatteverket”) using an online form. Information required for registration:

Taxable persons based outside the European Union (non-Union scheme):

• Basic information about company: Company’s name, trading name of the company (If applicable), сontact information: full postal address, email address and website of the taxable person, name and phone number of the contact person
• National tax number (If applicable)
• Country in which the taxable person has his place of business
• International bank account number (IBAN) or OBAN number and BIC
• Electronic declaration that the taxable person is not registered for VAT within the Union
• Date of commencement of using the scheme

• Basic information about the company: Company’s name, trading name of the company if different from the company name; сontact information: full postal address, e-mail address and website of the taxable person, name and phone number of the contact person
• Tax identification number in Sweden
• Full postal address of fixed establishment(s) situated in other Member States of the European Community
• Value-added tax  identification number issued to the taxable person by any Member State of the European Community where the taxable person is not established
• Value-added tax  identification number issued by any Member State of the European Community where the taxable person’s fixed establishment is located, or tax reference number in the absence thereof
• Country where the taxable person is established, if established outside the territory of the European Community.
• Date of commencement of using the scheme
• International bank account number and BIC

10 years

EU VAT returns are due quarterly. Deadline: 20 days after the end of the quarter.

• Q1: 20 April
• Q2: 20 July
• Q3: 20 October
• Q4:20 January

Best way to make payment along with filing the declaration before the deadline.