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SwedenSkatteverket

Streamed courses taxed where buyer lives

Skatteverket has updated its cross-border VAT guidance: streamed cultural and educational activities are supplied where the buyer resides, not where the teacher performs, under 6 kap. 47 § ML.

By Taxxa AI OyPublished 23 October 2026

Tax

Industry: Across industries

Skatteverket has changed its guidance on selling services to other EU countries for cultural and educational activities delivered by streaming or other virtual meansSkatteverket. Such activities, when streamed or otherwise made available virtually, are now supplied where the buyer residesSkatteverket — instead of being taxed where they are performed, with Swedish VAT when the teacher is in Sweden.

The activities covered are services connected with cultural, artistic, sporting, scientific or pedagogical activities, entertainment-character activities, fairs and exhibitions, supplied to someone who is not a taxable person.Skatteverket Physically performed activities are still supplied where they actually take placeSkatteverket: performed in Sweden, they carry Swedish VAT; performed abroad, they may carry VAT in the other country, reportable within the EU through One Stop Shop.

The new sentence adds the virtual case. An activity that is streamed or otherwise made available virtually is supplied in the country where the buyer is resident.Skatteverket The guidance's example is internet education: training where a teacher is filmed and broadcast live over the internet or a similar electronic network, and the student can interact with the teacher during the training, is a pedagogical activity. Where the student is established, resident or permanently stays decides the country of supply. The previous text — that a teacher sitting in Sweden teaching live online supplies the service in Sweden because the electronic part is only a communication toolSkatteverket — is removed.Skatteverket

The change reflects 6 kap. 47 § mervärdesskattelagen. The first paragraph keeps the where-performed rule; a second paragraph in force since 1 January 2025 provides that streamed or otherwise virtually available activities supplied to a non-taxable person are supplied in Sweden when the acquirer is established, resident or permanently stays here — including services ancillary to such an activitySkatteverket. Where the service is not supplied in Sweden under 47 §, it is supplied abroad under 6 kap. 3 § ML: a streamed activity whose buyer is established, resident or permanently stays in another country is supplied abroad.

Sales to taxable persons are unaffected: for them the country of supply follows the main rule for taxable buyers. A seller who is not established in the country of supply can in some cases report the VAT through the union or non-union scheme instead of registering there.

Sellers should also keep the neighbouring rules apart. Admission to events in the same fields is supplied where the event takes place, and ancillary services plus services supplied by the organiser of the activity fall under the same activity rule.

Legal basis: 6 kap. 45 and 47 §§ and 6 kap. 3 § mervärdesskattelagen, cf. Article 54.1 of the VAT Directive, as explained in Skatteverket's Rättslig vägledning on activities other than admission to events.

Re-check the VAT setup for streamed courses and events sold to consumers in other EU countries: charge the buyer’s country’s VAT via OSS instead of Swedish VAT.

Sources