Special scheme concerning VAT
From 1st of July, 2003, there is a special scheme concerning VAT on electronic services. The special scheme is applicable for companies outside the European Union that sell services to non-taxable persons (private persons) within the Union. Electronic services are those services that are supplied directly to the costumers computer, i.e. web-site hosting, downloaded music or software, information, pictures etc. The special scheme facilitate complience with fiscal obligation for these companies.
http://www.skatteverket.se/e-tjanste...ndel/main.html