Who is the seller when mediating in someone else’s name?

New: 2020-09-28

Anyone who mediates a product or service in someone else’s name on their behalf has provided a mediation service. In the case of mediation in someone else’s name of a product or service, it is the principal who sells the product or service itself, while the intermediary sells the mediation service.

In order for it to be a matter of intermediation in someone else’s name on its behalf, the intermediary must, in the opinion of the Swedish Tax Agency, do what is necessary for the seller and buyer to be able to conclude an agreement without the intermediary having any interest in the content of the agreement. An intermediary service presupposes that the assignment has a clear connection to the service or goods that the seller must provide to the buyer. However, there is no requirement that the main transaction, ie the seller’s provision to the buyer, must take place in order for it to be a brokerage service. This applies provided that the intermediary can show that the purpose of the assignment has always been that the main transaction was to be carried out (The Swedish Tax Agency’s position Mediation of services in its own or in someone else’s nameand the Swedish Tax Agency’s position Mediation of goods in another’s name on his behalf ).

Even if the goods or services provided are exempt from tax, it is not certain that the services provided are. Which sales are exempt from tax is stated in Chapter 3. ML .