Only if Vass sell a lot to Sweden, if I have understood the rules correctly. Mail order and distance purchasing Goods The rules applicable to mail order and distance purchasing are identical whether goods are ordered by telephone, from a catalogue or via the internet. The general rule for supplies of goods to private individuals in the single market is the "origin" principle. This means that private individuals pay VAT in the Member State of purchase, and do not have additional VAT to pay on return to their own Member State. However, for "distance selling" (where the supplier and the customer are located in different Member States, and the goods are dispatched to the customer), there are a number of different possibilities, all related to the level of trade of the supplier, which determines whether the "origin" or "destination" principles apply. The general rule is that it is the VAT rate of the supplier which applies ("origin" principle). However, if the level of sales in any one Member State exceed a certain threshold (either €35.000 or €100.000 depending on the Member State)or if the supplier opts, then he must register for VAT and charge VAT at the rate applicable in that Member State ("destination" principle). This means that distance sellers must charge the VAT rate applicable in the Member State of the customer where the supplies to all customers in that Member State exceed the relevant threshold. Goods supplied from outside the European Union are subject to VAT on importation.