Sweden: Platform Operators and the Tax Reporting Obligations

a guide for Sellers

The text outlines guidelines for reporting taxes in control statements by platform operators:

- Taxes that a platform operator withholds or collects on behalf of a seller, such as tourist taxes from property rentals, must be reported separately in the control statement.

- It is uncommon for a platform operator to withhold value-added tax (VAT) for the seller. This only occurs if the platform operator is not the seller according to VAT law and has agreed to manage the seller’s invoicing, which includes withholding VAT.

- In cases where goods are sold and shipped from another country and the platform operator is deemed the seller under VAT law, VAT should not be reported as a withheld tax on the control statement.

- VAT charged by the platform operator on its own fees or commissions to the seller should not be included in the tax box. Instead, the total fee, inclusive of VAT, should be reported under the “fee and commission” box.

Link: https://www4.skatteverket.se/rattsligvagledning/edition/2023.15/428820.html#update_20231124134612