2024 Guide – VAT in Sweden

Appoint a fiscal representative in Swedenand make sure to be 100% VAT compliant

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.

In this VAT guide, we have brought together the specific features of the Swedish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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 15 000 000 SEK (+/- 1 321 800 EUR)
Intrastat threshold on dispatch 4 500 000 HRK (+/- 397 000 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 return monthly depending on threshold
EC Sales List (ESL) return 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 A fine of 625 SEK (approximately 59 euros) per declaration.
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 A fine of 1,250 SEK (approx. EUR 118) per ESL declaration.

Useful links on VAT in Sweden

Tax Administration 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
Need VAT assistance in Sweden? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Sweden subject to Swedish VAT, may be required to appoint a tax representative. Established in Sweden, the fiscal representative will fulfill the company’s VAT obligations to the Swedish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Sweden to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Sweden.
Intra-Community and Swedish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Sweden, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Sweden, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Sweden? Contact us now.

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 VAT rates currently in force 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

Need a tax representative in Sweden? Contact us now.

Do you need a VAT fiscal representative in Sweden? Certain operations may require VAT registration and the filing of VAT returns in Sweden:

To check whether your activities give rise to VAT obligations in Sweden, use our VAT simulator .

Need a VAT tax representative in Sweden? Contact us now.

When do e-sellers need to register for a VAT number in Sweden?

In Sweden , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Sweden? Contact us now.

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.

Swedish VAT 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 VAT in Sweden are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Sweden, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Swedenmust complete and file dVAT decl arations in Sweden detailing all taxable income (sales) and expenses (costs), at regular intervals: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: A fine of 625 SEK (approximately 59 euros) per declaration.
  • Penalties for late payment of VAT in Sweden: Late payment interest equivalent to the basic rate of 1.25% plus 15% per month overdue

Need VAT assistance in Sweden? Contact us now.

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 introduction in Sweden (15 000 000 SEK (+/- 1 321 800 EUR) excl.VAT per annum)
    – Intrastat threshold on dispatch in Sweden (4 500 000 HRK (+/- 397 000 EUR) excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Sweden can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company 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 electronic portal of the tax authorities 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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