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Guidance for platform operators outside the EU

A platform operator outside the EU must register with a competent authority in the EU if it mediates activities where the sellers are domiciled in the EU. The same applies if the business involves renting real estate located in the EU.

A reporting platform operator with connections to Sweden must report it to the Tax Agency . A platform operator can apply to be an exempt platform operator with the Swedish Tax Agency.

Source: skatteverket.se

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