Based on the purpose of the new rules that enter into force on 1 July 2021, the Swedish Tax Agency makes the assessment that Swedish VAT from that time on can be reported through the third country scheme when the following conditions are met.
- The taxable turnover of the service is made within the country.
- The seller is a taxable person who has neither his registered office nor a permanent establishment within the EU.
- The buyer is not a taxable person, e.g. a private person.
Source: skatteverket.se
