Sweden – Intrastat / EC Sales list
Taxable entities involved in intra-community goods transactions, whether supplying or acquiring, must submit statistical data to Statistics Sweden. This data is commonly referred to as Intrastat.
As per the Tax Procedural Act, those registered and involved in intra-community transactions are obligated to provide a European Sales Listing or EC Sales List (ESL).
Learn more about Intrastat and ESL in Sweden in our comprehensive guide below.
Intrastat in Sweden
Taxable individuals engaged in intra-community transactions of goods, whether it’s a supply or acquisition, are obligated to provide statistical information to the Statistics authority in Sweden, commonly referred to as Intrastat. This mechanism collects information and generates statistics on the movement of commodities between member states of the European Union (EU).
If a company’s annual turnover exceeds the thresholds, this information must be reported on a monthly basis.
| Type of Intrastat: | Annual Turnover Threshold |
| Arrivals | SEK 9,000,000 |
| Dispatches | SEK 4,500,000 |
Intrastat can be submitted to Statistics Sweden through web or paper filing, though the latter is not recommended. This must be submitted on the 10th working day after the end of the reporting month.
Selling in Sweden?
EC Sales List in Sweden
Under the Tax Procedural Act, registered persons who are engaged in intra-community transactions must report European Sales Listing or EC Sales List (ESL). The report must encapsulate the intra-community supplies of both goods and services.
The following transactions must be reported in the EC Sales Listing:
- Sale of qualified exempt goods (known as zero-rated to other countries) from Sweden to other EU countries with valid buyer VAT registration number.
- Transfer of goods from taxpayer’s business in Sweden to taxpayer’s business in another EU member state.
- Sale of qualified exempt services from Sweden to other EU countries with a valid buyer VAT registration number.
- Transferring goods under a call-off stock arrangement.
The ESL details:
- the customer
- the relevant country codes
- the value of goods or services in SEK
Frequency |
Description |
| Goods & Services Monthly |
The standard reporting period for ICS of goods and ICS of goods and services. |
| Quarterly | Can be permitted on request if the sale of goods has not exceeded SEK 500,000 in the current and in the past four calendar quarters |
| Services Quarterly |
ICS of services must be reported on a quarterly basis. |
The ESL can be filed to the Swedish Tax Agency using the “Form SKV 5740”. Another way is by using the agency’s e-service or file transfer service.
| Description | Deadline |
| Paper Filing | 20th day of the month following the reporting period |
| Electronic Filing | 25th day of the month following the reporting period |
A nil ESL submission is no longer needed on periods wherein no intra-Community supplies was made.
Last Updated: 18/09/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
