- Taxes withheld or collected by the platform operator on behalf of the seller should be separately reported on the control statement.
- Examples of such taxes could be tourist taxes withheld by a platform operator when renting out a property in a country where tourist taxes are applicable.
- It will be very rare for a platform operator to withhold value-added tax (VAT) on behalf of the seller.
- This can only happen if the platform operator is not considered the seller according to VAT law and has agreed to handle the seller’s invoicing, including withholding the seller’s VAT.
- When goods are sold and shipped from another country, the platform operator is often considered the seller according to VAT law, and no VAT should be separately reported as withheld tax on the control statement.
- VAT charged by the platform operator on its fees or commissions to the seller should also not be reported in the tax box.
- Instead, the entire fee, including the VAT amount, should be reported in the “fee and commission” box.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
