Sweden is preparing to overhaul its One‑Stop Shop (OSS) and e‑commerce VAT rules effective 1 January 2027. The changes clarify deemed‑supplier status for platforms, tighten distance‑sales threshold conditions, redefine the interaction with the domestic threshold, expand the third‑country OSS regime, and refine input‑VAT deduction and refund regimes.
They will come into force on 1 January 2027.
Platforms will be considered deemed suppliers when the customer is a taxable person or a non‑taxable legal person whose intra‑EU acquisitions are not subject to VAT.
Goods must be dispatched from the Member State where the supplier is established (or resident if no establishment).
It will be extended to services supplied to recipients who are not established, resident, or normally residing within the EU.
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