Whether you’re a European or non-European company, establishing certain activities in Sweden may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Sweden.
If you deal with companies in Sweden, you may be able to claim a Swedish VAT refund.
Here you can find the specifics of VAT regulations in Sweden, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Sweden||1969|
|VAT name in Sweden||Mervärdesskatt (Moms)|
|VAT ID format in Sweden||SE999999999999|
|Territories with special status in Sweden||n/a|
VAT rates in Sweden
|Standard VAT rate||25 %|
|Reduced VAT rate (1)||12 %|
|Reduced VAT rate (2)||6 %|
|Super reduced VAT rate||n/a|
|VAT parking rate||n/a|
|Zero VAT rate||yes|
Thresholds triggering VAT reporting obligations in Sweden
|Intrastat threshold at introduction||9 000 000 SEK (+/- 872 000 EUR)|
|Intrastat threshold on dispatch||4 500 000 HRK (+/- 436 000 EUR)|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Sweden
|Intrastat declaration||monthly depending on threshold|
|EC Sales List (ESL) declaration||monthly according to threshold/conditions, quarterly depending on threshold/conditions|
|VAT returns||monthly depending on threshold, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions|
VAT-related penalties in Sweden
|Failure to file a VAT return||Penalty of between SEK 625 and 1250 (approx. EUR 60 to 120) per return.|
|Late payment of VAT||Late payment interest equivalent to the basic rate of 1.25% plus 15% per month overdue|
|Failure to report ESL/DEB||Penalty of SEK 1 000 (approximately EUR 95) per return.|
Useful links on VAT in Sweden
|Tax Authorities in Sweden||Tax authorities|
|Ministry of Finance in Sweden||Ministry of Finance|
|Check a VAT number in Sweden||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
The current VAT rates in Sweden are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Sweden:
In Sweden just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
You may need a VAT number in Sweden to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Sweden, use our VAT simulator or contact us.
VAT Swedish is named Mervärdesskatt (Moms)and the VAT numbers in Sweden have the following structure: SE999999999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Swedenyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Sweden must complete and submit VAT returns in Sweden detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions.
Failure to comply with the deadlines imposed by the Swedish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Sweden:
In addition to VAT returns, companies may be required to provide the Swedish authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Sweden can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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