EASYTAX, VAT fiscal representative
Share on print
Share on facebook
Share on linkedin
Share on twitter
Share on email

VAT in Sweden

VAT Guide for EU countries within Europe

VAT in Sweden

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.

Basic information

EU membership 2013
ISO code SE
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
Reporting currency SEK

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
Sweden joined the European Union in 1995 and the fifth largest country in Europe. In 2014, the ‘Global Green Economy Index’ ranked Sweden as the world’s greenest country.
Sweden has long been a major exporter of iron, copper and timber and also has a considerable car industry.

Introduced in 1969, Value Added Tax is governed by the VAT Act of 1994, as well as by European VAT directives.
Foreign companies carrying out supplies of goods, services and distance selling (subject to thresholds) in Sweden are required to register for VAT. In addition, non-taxable persons receiving reverse charge services in Sweden will also have to register locally.

The current VAT rates in Sweden are as follows:

  • 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

Certain transactions in Europe may require registering for VAT and filingVAT returns in Sweden:

To check if your activities involve VAT obligations in Sweden, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Sweden?

In Sweden just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Sweden via the One Stop Shop,
  • or when they hold a stock of goods in Sweden and must report the stock supply transactions.

What are the VAT obligations for e-traders in Sweden ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Sweden: standard rate (25 %), reduced rates 1 and 2 (12 % and 6 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Sweden.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Sweden?

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.

How do I get a VAT number in Sweden?

The administrations in charge of in Sweden VAT are the following: Tax authorities, Ministry of Finance.

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:

  • Penalties for failure to file a VAT return in Sweden: Penalty of between SEK 625 and 1250 (approx. EUR 60 to 120) per return.
  • Penalties for late payment of VAT in Sweden: Late payment interest equivalent to the basic rate of 1.25% plus 15% per month overdue

In addition to VAT returns, companies may be required to provide the Swedish authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Swedish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Sweden (9 000 000 SEK (+/- 872 000 EUR) HT/an)
    – Intrastat threshold on dispatch in Sweden (4 500 000 HRK (+/- 436 000 EUR) HT/an).
    Failure to comply with the deadlines imposed by the Swedish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Sweden are for tax purposes.
    Failure to comply with the deadlines imposed by the Swedish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

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:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Sweden, or is obliged to register for VAT in Sweden. In this case, it must apply for a VAT refund via the periodic VAT return filed in Sweden, according to a periodicity:monthly depending on threshold, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions.
  • The company is established within the European Union, is not registered for VAT in Sweden and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Sweden. In this case, they must use the services of a fiscal representative to carry out what is required by the Swedish authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

OTHER COUNTRY GUIDES

Need help?

VAT simulator

VAT SIMULATOR

Do you need a VAT number and a fiscal representative? in Sweden.
Find out with just a few clicks.

Expert

Contact
an expert

Are you growing your business
and looking to ensure
your VAT compliance in Swedenquickly and easily?

vat news

in Sweden

Newsletter

NEWSLETTER

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data