OSS - New VAT regulations from 1st of July 2021.

From the date above there are new rules introduced which mean that companies that sell goods and services to non-taxable persons (private persons) may be required to be registered for VAT in the buyer’s country of residency. To simplify the administration for this, there are new reporting and payment regulations through so called special proceedings (OSS).

Until June 30th, 2021, those who sell goods to buyers in other EU countries must invoice with Swedish registered VAT until the buyer’s threshold is exceeded. Each EU-country has its own turnover limit. After the limit has passed, the seller must VAT register itself in the buyer’s country.

From 1st of July 2021 the rules changed, so that the companies which have a total sale that exceeds 99,680 SEK (in other EU countries in total) must charge the buyers country’s VAT on the sales invoices. To avoid registering VAT in every EU country, the seller company can choose to declare VAT as a new e-service: “OSS”, with Skatteverket.