For distance sales of intra-EU goods and broadcasting, telecommunication and electronically supplied (BTE) services, there is a registration threshold of €10,000 (SEK 99,680, excluding VAT) for EU established businesses.
The goods and services are supplied in Sweden if:
- Ìý
•ÌýÌýÌýÌý the seller is established in Sweden; and
- Ìý
•ÌýÌýÌýÌý the service is purchased by a non-taxable person established in another EU member states, or the goods are dispatched or transported to another EU member state.
The
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Web page updated on 17 Mar 2025 15:52