New: 2022-09-12
The import order cannot be used when an order exceeding 150 euros is divided into several different shipments of a maximum of 150 euros, see section 4.2.10 example 25 in explanatory notes on e-commerce . According to the Swedish Tax Agency, this applies in situations where the ordered goods can be expected to be transported in a single shipment. If, however, the goods can be expected to be transported in several different consignments, such as e.g. in the case of a subscription, the amount limit shall be applied to each individual shipment.
Source: skatteverket.se
Latest Posts in "Sweden"
- Assessment of Single or Multiple Supplies for VAT Purposes: New Method and Classification Changes 2026
- Sweden Delays New VAT Rules for Landlord-Provided Parking Spaces Pending Government Inquiry
- Revaluation of Tax Base in Related Party Transactions with Non-Market Prices for VAT Purposes
- Deductibility of Purchases Related to Overall Economic Activity: General Expenses and VAT Rules 2026
- Sweden Temporarily Reduces Food VAT to 6% from April 2026 to December 2027
