The Taxation of E-Commerce in Sweden

In this era of information technology the traditional way of doing business has been drastically changed. The number of Internet users who have bought goods or services online is increasing rapidly. Electronic commerce (e-commerce) is a new way of buying goods and services via the Internet. E-commerce will bring major changes in many areas such as banking and financial services, the telecommunications sector, and consumer issues. Sweden, a member state of the European Union (EU) since 1995, is one of the leading countries in e-commerce, boasting one of the EU’s highest per capita rates of E-commerce in the B2B and B2C sectors.

The following questions have been addressed in this article:

How is an e-commerce transaction taxed in Sweden?
What is the procedure of registering for VAT in Sweden for a foreign trader?

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