OSS in Sweden VAT regulation for B2C

OSS in Sweden (One stop Shop)

Does your company manage e-commerce sales transactions (B2C) with other countries in the European Union? If yes, do you have knowledge of the VAT regulations for these types of transactions? In this article you will find information about VAT regulation for B2C transactions with other European Union countries. And what you should know about OSS in Sweden.

VAT rules on cross-border B2C e-commerce

These rules applies to VAT on transactions to citizens in other European Union countries. For distance sales of goods and electronic services within the EU there is a EU-wide threshold of in total EUR 10 000. According to this regulation the VAT should be calculated on the buyer country´s rate, not the sellers.

A simplified example: A Swedish entity has a total net sale (B2C) of EURO 15 000 to costumers in Germany during 2025. Since the company exceeds the threshold of EURO 10 000/ year, the company in Sweden is required to charge and report VAT in accordance with the VAT rate in Germany for this sale.

To make the VAT report correct, you have two opportunities to report:

• Option 1: The company will be registered for VAT in each country they have consumers in. Basically, this means you will submit VAT returns in every country, potentially you need to submit 28 returns each month.
• Option 2: The company will be registered at the Swedish Tax Agency for OSS (One stop shop). If the company is registered for OSS, the company will only get one platform for submitting the VAT once a quarter, which drastically will reduce the work load.

What is OSS in Sweden (One Stop Shop)?

The One Stop Shop is a single point of contact where online merchants that become liable to pay VAT in other EU member states as a result of their cross-border B2C sales can report their sales via the One Stop Shop and settle their VAT payments. A company in Sweden can be registered for OSS (One Stop Shop) at the Swedish Tax Agency. An OSS report is only usable for companies which are selling services or goods to non-taxable individuals inside the European Union.

If your business is based in Sweden, you can use Skatteverkets One Stop Shop (OSS) e-service.

Please note that if the company has a total turnover, to private individuals in EU, below the threshold EURO 10 000/year, the company does not have to create an OSS reporting. When you report OSS it is important to keep in mind that you always submit the reports in the currency of EURO in accordance with the current exchange rate at the European Central Bank.

If you sell to other businesses – B2B

You should not register for OSS in Sweden if your customers are other companies. B2B transactions within the EU often means that you do not charge VAT on that sale. Instead it is the buyer’s responsibility to report VAT, also known as reverse VAT liability.

As from 2030 all cross–border transactions between companies in the EU must be reported digitally, according to a new decision in the EU. Therefore, companies should use e-invoicing according to a common standard for these types of transactions. The new upcoming rules are a part of the VAT in the digital age initiative, VIDA. You can read more about VIDA here.

That’s it!

I hope you have received some valuable information on VAT and OSS in Sweden. If you have any questions or need advice in this matter, you are more than welcome to contact us. We at Revideco have a lot of experience in assisting our clients and we can provide you consultations regarding OSS in Sweden.