Running or planning a dropshipping business? Skattepunkten helps you connect the VAT, import, accounting and digital records behind your online sales.
In dropshipping, your supplier sends goods directly to the customer. The model can be efficient, but the responsibilities of your business, supplier, platform and carrier need to be clear. We help businesses with Swedish tax and accounting questions understand their cross-border setup, with guidance in English and routines based on how the goods and payments actually move.
Bring structure to your online trade
Need help with dropshipping?
Start with client registration and briefly describe your online store, suppliers, markets and goods flows. We can then assess how we can help and which records are needed. Do not include sensitive customer or payment data in the initial contact form. Registration is not an order.
If you have any questions before submitting your registration, you are always welcome to contact us.
Advice based on your actual goods flow
Help with dropshipping, VAT and accounting
We bring the tax and accounting questions together before the transactions become difficult to follow. The assessment starts with the actual sales, payments, deliveries and records in your business.
VAT, OSS & IOSS
We help assess the VAT treatment of your sales, including when the OSS or IOSS schemes may be relevant to your customers and goods flows.
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- Sales to private customers in Sweden and other countries
- The supplier, online store and marketplace roles
- Goods sent within the EU or imported from outside it
- VAT registrations, OSS/IOSS eligibility and reporting records
- … and more
Imports & goods flows
We help identify the import and customs questions raised by where the goods are located, how they travel and who takes responsibility at each stage.
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- Dispatch country, destination and delivery terms
- Importer, declarant and customs representative roles
- Import VAT, customs duties and supporting documents
- EORI requirements and coordination with relevant specialists
- … and more
Accounting & systems
We help reconcile the records from your online store, supplier, payment provider and bank so the accounting reflects the transactions behind each payout.
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- Gross sales, payment fees and net payouts
- Refunds, returns, chargebacks and currency differences
- Supplier invoices and order-level reconciliation
- Data exports, integrations and checks on automated bookkeeping
- … and more
From the business model to reliable records
How we work
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Describe the business model
Tell us where your business, suppliers and customers are located, which online store and payment providers you use, and how orders are fulfilled. We clarify the parties and agree the scope of the assignment.
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Map the goods and payment flows
We review where goods are stored, where they are dispatched from, their destinations and the delivery terms. We connect the order, supplier purchase, payment and shipment records.
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Assess obligations and records
We help assess the Swedish VAT and accounting questions, possible OSS/IOSS use and relevant import responsibilities. We identify the records needed from each system and any questions requiring local expertise abroad.
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Build and review the routines
We agree practical next steps for reconciliations, bookkeeping and reporting. Automated flows need ongoing checks, especially when suppliers, platforms, markets or delivery arrangements change.
Your e-commerce questions, explained
Frequently asked questions about dropshipping
What is dropshipping?
It is an e-commerce model where a supplier sends goods directly to the customer rather than through the seller’s own stock. The supplier may be in Asia, elsewhere outside the EU or within the EU. The actual contracts and movement of goods determine the questions that need to be assessed.
Who is the seller for VAT purposes?
The roles of the online store, supplier and marketplace need to be established from the agreements and actual transactions. In some cases, an electronic marketplace can be treated as a supplier for VAT purposes. A platform or payment provider should not automatically be assumed to handle every VAT obligation.
Does it matter where the goods are located?
Yes. Where goods are held, where transport starts and where the customer receives them can affect the VAT treatment and import responsibilities. Goods already stored in the EU need to be distinguished from goods sent directly from outside it.
When might OSS be relevant?
The One Stop Shop schemes can simplify VAT reporting for certain cross-border sales to private customers. Eligibility, the applicable scheme and the supplies covered depend on the business and transactions. OSS reporting does not replace every domestic VAT registration or return obligation.
When might IOSS be relevant?
The Import One Stop Shop is a VAT scheme for eligible distance sales of low-value goods imported from outside the EU to private customers. Consignment value, the type of goods, the parties and any intermediary requirements need to be checked. IOSS concerns VAT; customs duties and import formalities require separate assessment.
Who is responsible for the import, and is EORI needed?
This depends on the delivery terms, agreements and customs arrangements. We help identify the importer, declarant and any representative, and the EORI questions that follow. A business registered for Swedish VAT is not automatically treated as established in the EU for customs purposes.
How should payment-provider payouts be recorded?
A net bank payout is not the same as the underlying sales. It needs to be reconciled with gross sales, fees, refunds, chargebacks and any currency differences. Order and settlement records should make the connection traceable.
Do you work with Shopify, AliExpress and Stripe records?
Shopify, AliExpress and Stripe are examples of online store, supplier and payment services used in dropshipping. The appropriate records and routines depend on the providers you actually use. We help identify accounting data and reconciliation needs rather than assuming that every integration works in the same way.
Can dropshipping accounting be automated?
Parts of the process can often be automated, but connecting systems does not by itself ensure correct VAT or bookkeeping. The business needs reliable data and ongoing reconciliation. Any technical integration work and responsibility for maintaining it should be agreed separately.
How can Skattepunkten help, and what records should we prepare?
Briefly describe your business, markets, suppliers and goods flows. Supplier and platform agreements, sample orders, invoices, delivery terms and payment reports help us understand the setup. We can then agree the work and fee basis for VAT, accounting and coordination. Do not send sensitive customer or payment data in the initial contact form.
Want help with dropshipping tax and accounting?
Register as a new client so we can consider how we can help you. Registration is not an order. If you have any questions before submitting your registration, you are always welcome to contact us.
Swedish contact, international reach
Support for cross-border e-commerce
Your business, supplier, platform and customers may be in different countries. Through ETL GLOBAL, Skattepunkten can coordinate Swedish tax consulting and accounting with relevant local expertise where the assignment requires it.
You retain a clear contact in Sweden while we work with local specialists or your existing advisers abroad. We explain the Swedish requirements and practical next steps in English.
Official guidance in English
Relevant links
These English-language guides cover the OSS and IOSS VAT schemes and EORI requirements for customs activities. They provide background; the right treatment depends on your contracts, parties and goods flows.
This page provides general information, not advice on a particular transaction. The assessment depends on the contracts, parties, customer locations, goods flows, import arrangements and applicable rules. VAT simplification schemes do not remove all customs, registration or reporting obligations.