In short
- A business based outside the EU that sells to consumers in Sweden from stock held there normally has to register for VAT in Sweden – Sweden's small-business VAT exemption does not apply to it.
- Brands based in the US, Canada, Australia or the UK should plan for a VAT agent approved by the Swedish Tax Agency, and confirm the requirement with the Tax Agency or a tax advisor.
- Sales to consumers in other EU countries can be declared in one place through the One-Stop Shop, at the VAT rate of each customer's country – as a rule from the first sale, because the €10,000 threshold does not apply to businesses established outside the EU.
- If your business imports the stock and is VAT-registered in Sweden when it clears customs, you normally report the import VAT in your Swedish VAT return and can deduct it there, to the extent you have a right to deduct.
- IOSS does not apply to orders shipped to EU customers from stock that has already been imported into Sweden.
Do I need a VAT number in the EU?
For a brand with inventory in Sweden, in most cases yes – and the registration you start with is a Swedish one. When you sell to consumers in Sweden from that stock, those are Swedish sales. You normally register for VAT in Sweden and charge Swedish VAT on them.
A Swedish VAT registration is also what normally lets you report the import VAT on your inbound stock and deduct it (more on that below). Being small does not change this: Sweden's small-business VAT exemption does not apply to businesses based outside the EU. Confirm your setup with a qualified tax advisor before your first shipment.
Selling through a marketplace?
Then part of the picture may look different. When a business established outside the EU sells through an online marketplace, the marketplace may be treated as the seller for VAT purposes on sales within the EU, and may account for that VAT itself. On sales through your own online store, the VAT is yours to handle. Your VAT setup therefore depends on your sales channels, so map them out before you talk to a tax advisor.
Which EU country do I register for VAT in?
In Sweden, if that is where your EU stock is. If you use the One-Stop Shop, Sweden is also where you declare the VAT on your consumer sales to the other EU countries, in one return – even when most of your customers are in Germany, France or Italy. A seller with no EU establishment registers for the scheme in the EU country its goods ship from. If all your stock is held in Sweden, that country is Sweden, and you use the Swedish VAT number you are given first. The scheme is optional, but without it you would normally have to register for VAT in each EU country you sell to.
That is the practical upside of holding your EU inventory in one country: with the One-Stop Shop, your VAT registration and reporting for EU consumer sales sit in one place. Orders to other EU countries also involve no customs inside the EU, and from our warehouse in Gothenburg they typically take 1–2 business days to the Nordic EU countries (Sweden, Denmark, Finland), 2–3 to Germany and Benelux, and 3–5 to the rest of the EU. If you have not settled on a location yet, our comparison of where to hold your EU stock walks through the options.
What is the One-Stop Shop (OSS)?
The One-Stop Shop (the Union scheme) lets a seller declare and pay the VAT on sales to consumers in several EU countries in one place, instead of in each country. For a non-EU brand with all its EU stock in Sweden, it works like this:
- You register in Sweden. You join the scheme with the Swedish VAT number you are given first, because Sweden is where your goods ship from.
- You charge the customer's VAT rate. A sale to a consumer in Germany carries German VAT, and a sale to a consumer in Finland carries Finnish VAT.
- Swedish sales stay in the Swedish return. Sales to consumers in Sweden are ordinary Swedish sales and go in your Swedish VAT return. The One-Stop Shop return covers your sales to consumers in other EU countries. If you sell in both, you normally file both returns.
- It is optional – but the alternative is heavy. Without it, you would normally have to register for VAT in each EU country you sell to.
The scheme is not standing still. EU VAT rules for e-commerce are changing in stages, and further changes to the One-Stop Shop are scheduled for 2027 and 2028 under the EU's VAT in the Digital Age (ViDA) package. Confirm the current rules with your tax advisor when you set up.
Does the €10,000 threshold apply to me?
Not if your business is established outside the EU. The EU's €10,000 distance-selling threshold only helps sellers established in a single EU country. It does not apply to businesses established outside the EU.
For a non-EU brand, sales shipped from Sweden to consumers in other EU countries are, as a rule, subject to the VAT of the customer's country from the very first sale. There is no grace period while you test the market. Plan your pricing and your checkout for destination-country VAT before your first EU order ships, and decide early whether you will report through the One-Stop Shop.
What happens to import VAT on my bulk shipment?
Import VAT is normally due in the EU country where the goods are cleared through customs for free circulation. When your bulk shipment is cleared in Sweden, what happens next depends on whether the importing business is registered for VAT in Sweden:
- Registered for VAT in Sweden at the time of the customs decision: the importing business normally reports the import VAT in its Swedish VAT return to the Swedish Tax Agency (Skatteverket), rather than paying it to Swedish Customs (Tullverket). It can deduct it in the same return, to the extent it has a right to deduct.
- Not VAT-registered in Sweden: the importing business pays the import VAT to Swedish Customs instead.
If your own business is the importer, that makes the Swedish VAT registration something to sort out before your first bulk shipment is cleared, not after. Agree with your customs broker and tax advisor who acts as importer before the first shipment. Customs duty at the product's normal rate is due at the same point, when the bulk shipment is cleared. The flat customs duty for low-value parcels does not apply to stock imported this way.
On our side, we coordinate the customs clearance of your bulk shipment with our customs partners, who can lodge the import declaration on your behalf as your customs agent. Our guide to EORI numbers covers the customs registration side.
Do I need a VAT agent in Sweden?
If your business is based in the US, Canada, Australia or the UK, plan for one. Sweden requires a business that is not established in Sweden and owes Swedish VAT to be represented by a VAT agent (ombud) approved by the Swedish Tax Agency, unless an exception applies.
The Tax Agency's guidance says appointing an agent is optional for businesses from other EU or Nordic countries. A brand from the US, Canada, Australia or the UK is neither, so plan for the requirement and confirm it with Skatteverket or a tax advisor early.
The VAT agent is a tax role, separate from warehousing and fulfillment. We are your 3PL, not your VAT agent – but we guide you through the setup and can put you in touch with accounting partners. Our pages for US brands, Canadian brands, Australian brands and UK brands cover what else is specific to your home market.
Do I need IOSS if my stock is already in the EU?
Not for orders shipped from that stock. IOSS is designed for low-value parcels (up to €150) shipped straight to EU consumers from outside the EU. When your inventory is already imported and stored in Sweden, your sales to EU consumers are not imports, so IOSS does not apply. VAT is handled through your Swedish VAT return and, for other EU countries, the One-Stop Shop.
The distinction matters more since 1 July 2026, when low-value parcels shipped directly to EU consumers from outside the EU stopped entering duty-free. Stock imported in bulk and cleared before it is sold is not subject to the flat duty for low-value parcels. One condition: it has to be genuine stock. Goods already sold to individual customers before they are imported are treated as distance sales, even if they are shipped together.
If you keep shipping some orders from outside the EU – a product line you do not stock here, for example – IOSS can still be relevant for those low-value parcels. Our IOSS guide explains how it works.
What should I do before my first shipment?
- Talk to a tax advisor about your Swedish VAT registration and a VAT agent approved by the Swedish Tax Agency.
- If your business will be the importer, aim to be VAT-registered in Sweden before your bulk shipment is cleared, so the import VAT can go through your Swedish return.
- Decide whether you will use the One-Stop Shop for sales to other EU countries, and set up your checkout to charge the VAT rate of each customer's country.
- Check how your sales channels affect VAT – marketplace sales and sales through your own online store can be handled differently.
- Agree with your customs broker and tax advisor who acts as importer.
When you ask us for a quote, tell us where you sell and through which channels. We guide you through the VAT setup and can put you in touch with accounting partners. For the fulfillment side, see how our pricing is built.