- Correction of spelling errors made on 2024-11-13 regarding union internal distance sales and distance sales of imported goods
- Union internal distance sales refer to the delivery of goods sent or transported by the seller from another EU country to a taxable person or non-taxable legal person
- Distance sales of imported goods from a non-EU country refer to the delivery of goods sent or transported by the seller to a purchaser in an EU country
- SE1, as a taxable person subject to VAT, cannot engage in distance sales of goods imported from a non-EU country, and CN2 is considered to have provided a mediation service in the delivery process between CN1 and SE1, and then between SE1 and SE2.
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.
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