New VAT rules for trade with other EU countries

Art. no. 154362558 24 Apr 2025

What do the new VAT rules mean for me as an e-retailer?

New VAT rules for trading to other EU countries
From July 1, 2021, new VAT rules will apply to those who sell goods or services to EU countries other than Sweden. Here we go through what applies and what you need to consider.

In short, if you sell to other EU countries and exceed the threshold, you will have a simpler procedure for your VAT management. Instead of having to keep track of and follow up on the VAT rules in each EU country, you can handle everything via a single e-service, namely OSS. The Swedish Tax Agency takes care of the rest and you avoid the extra work.

MOSS and OSS - what is it?

For those activities that fall within the scope of electronic services, telecommunications services and radio and television broadcasting, there is an e-service provided by the Swedish Tax Agency, called MOSS. MOSS is an abbreviation of Mini One Stop Shop. Through MOSS, these businesses manage their VAT accounting in one place and thus avoid having to be registered for VAT in each EU country where they sell their goods or services.

With the change in VAT rules on July 1, MOSS will be replaced by a new e-service called OSS (One Stop Shop). OSS works in a similar way to MOSS, except that it is available to all businesses covered by the new VAT rules, not just those selling electronic services, telecommunications services or broadcasting services.

Changed rules and new threshold

Until July 1, 2021, businesses that do not have access to MOSS will need to be registered for VAT in each EU country where they sell goods or services. The new VAT rules change this and simplify the whole procedure. Provided that the total amount of sales to other EU countries exceeds the new threshold of SEK 99 680 excluding VAT per calendar year, you as an e-retailer can manage your VAT accounting via the new e-service OSS. Please note that the threshold applies to your total sales in all EU countries in which you sell, so the value is not SEK 99 680 per country but in total. If your business does not reach the threshold, you still need to register for VAT in each country to which you sell goods or services.

Once you have registered your business in OSS, the Swedish Tax Agency will forward your tax return information to the authority responsible for VAT and tax in each country where the customer who purchased your services or goods lives.

Registration to OSS opened on April 1 this year, in other words, you can and should register as soon as possible if you have not already done so.

Settings to make in the Abicart platform

Our platform has always supported VAT by country, but to double-check that everything is in order, do this:

1. Go to Settings > VAT > General. Here you set your prices to be entered excluding/including VAT.
2. In the paragraph for VAT per country of delivery, activate the countries where you want to sell your goods or services, and fill in the VAT rate for each country. These settings become global settings and are then automatically applied to all your products in your online shop.
3. If you need to make specific changes, you can do so at product level afterwards.

Read more at the Swedish Tax Agency

More information about the new VAT rules can be found on Skatteverket's website, where you can also find the notification to OSS.

Good luck and feel free to contact us if you have any questions or concerns!