This e-service can be used by companies established outside of the European Union (EU). Companies established or with a fixed establishment within the EU cannot use this e-service. To use this e-service you must register and create a username and password.
One Stop Shop brings together the special schemes (the Union scheme, the non-Union scheme and the import scheme) in one place, allowing you as a business to report VAT on distance sales of goods and certain supplies of services to non-taxable persons, such as private consumers, in other EU countries.
One Stop Shop makes it easy to report and pay VAT on sales that are subject to taxation in the country where the delivery of the goods or the consumption of the service takes place, in cases where, according to the general rules, a registration in the other country would otherwise be required to collect foreign VAT.
By joining One Stop Shop, you can avoid having to register for VAT in every EU country where you have such sales.
In this service, you as a business can report and pay VAT to the Swedish Tax Agency for all sales covered by the special schemes:
The Swedish Tax Agency then forwards the declaration details and the paid VAT to the relevant member states of consumption.
One Stop Shop is voluntary, but if you want to use the service, you must first apply for an identification decision. Each special scheme requires a separate identification decision. You apply for an identification decision through this service, and once you have received the decision, you can start submitting VAT returns via the service.
One Stop Shop (OSS) non-EU traders External link, opens in new window.
E-tjänsten One Stop Shop (OSS) kan användas av företag utanför Europeiska Unionen (EU). Företag som redan är momsregistrerade inom EU kan inte använda e-tjänsten.
Från den 1 januari 2015 ska elektroniska tjänster, telekommunikationstjänster och sändningstjänster till privatpersoner inom EU beskattas i det land där köparen är bosatt. Det är du som säljare som ansvarar för att redovisa och betala momsen, enklast gör du det via länken nedan. Tjänsten är frivillig.
One Stop Shop (OSS) non-EU traders External link.