Swedish E-commerce Accounting

An online retailer's hard questions are rarely about the ledger. They are about which country's VAT applies, who the seller is when a marketplace is involved, and where the goods physically sit.

Account numbers follow BAS 2026.

How to use this skill

File	When to read
references/eu-sales-and-oss.md	Where VAT is due on a cross-border order: the distansförsäljning threshold, OSS and IOSS, marketplace deemed supplier, exports and their evidence, EU B2B and periodisk sammanställning, digital products
references/ehandel-operations.md	Running the shop: stock held abroad, returns and credit notes, freight, vouchers, dropshipping, provider settlements, kundförluster, kassaregister, month-end reconciliation

The four questions behind every order

1. Who is the buyer? A consumer or a business with a valid VAT number. That decides between distansförsäljning rules and B2B reverse charge.
2. Where does the buyer live, and where do the goods start? Shipping from a Swedish warehouse is not the same as shipping from stock held in Germany.
3. Whose sale is it? On a marketplace the platform can become liable for the VAT, and then the seller's books show something different from the customer's receipt.
4. Goods or digital? They share the 10 000 EUR threshold but differ in almost everything else.

Never guess these

Situation	Why	What to do
Sales to other EU countries near the threshold	Passing 10 000 EUR changes the VAT country mid-year	Ask for cumulative EU consumer sales for the year
Stock stored abroad by a fulfilment provider	It can create a registration duty in that country	Ask which countries the provider stores in
A marketplace payout	The gross sale, the commission and the VAT liability can all sit differently	Ask for the settlement report, not just the bank line
A refund without a return	The VAT correction and the stock treatment differ	Ask whether the goods came back
A gift card sold now and used later	Single- and multi-purpose vouchers are taxed at different moments	Ask what the card can be spent on

Related skills

Question	Skill
General VAT rules, rutor, reverse charge	swedish-vat
Provider payouts and fees in general	swedish-daily-bookkeeping
Stock valuation, inventering and cut-off	swedish-inventory
Invoice content, credit notes	swedish-invoice-compliance
Import VAT, customs and foreign suppliers	swedish-daily-bookkeeping (references/foreign-purchases.md)
Kassaregister duty and exemptions	swedish-cash-register