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Proposal to incorporate EU E-commerce package into Swedish law

On January 23, 2020, the Swedish Ministry of Finance announced a proposal to incorporate the EU e-commerce package into Swedish law. The package
will (1) broaden the application of the Mini One Stop Shop to all businessto-consumer (B2C) services and B2C intra-EU sales of goods, (2) harmonize
the VAT treatment of intra-EU B2C sales of goods, and (3) introduce new VAT obligations for remote vendors of B2C goods imported into the EU with an
intrinsic value below EUR 150 ($168) effective January 1, 2021.

Source KPMG

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