VAT in Sweden
Sweden implemented its VAT, also known as moms, in 1969 through the Swedish Tax Administration (Skatteverket). The fundamental regulations for the country’s consumption tax were established in the Swedish VAT Act of 1994 (Mervärdesskattelagen) and further expounded upon in the Tax Procedural Act of 2011 (Skatteförfarandelagen).
In 1995, Sweden joined the European Union and subsequently became part of the EU’s single market economy. Consequently, Sweden’s VAT system had to conform to the regulations of other EU member states, as set out in the EU VAT Directive. The VAT Directive establishes VAT principles to be adopted by all EU member states, including Sweden.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Sweden is conveniently located right here!
Selling in Sweden?
Sweden – Scope of Taxation
VAT is charged on the following transactions of a taxable person:
- Supply of goods or services within Sweden.
- Intra-Community procurement of goods from another EU Member State.
- Self-supply of goods or services taken out of business without any consideration from the receiver.
- Import of goods from outside the EU to Sweden.
Taxable persons include:
- Independent entities, legal or natural persons, who carry out economic activity.
- Non-commercial entities such as public bodies and holding companies carrying out an economic activity of commercial value.
Download the Swedish VAT Guide
Sweden – General VAT information
| Tax Authority | Sweden Ministry of Finance |
| VAT in local languages | Mervärdesskatt or Moms |
| Currency | Swedish krona (SEK) |
| VAT number format | SE + 10 digits + 01 |
| SE999999999901 | |
| VAT rates | Standard 25%; Reduced 12% and 6% |
| Zero-rated (0%) and exempt | |
| Thresholds | |
| Registration | |
| Established | SEK 30,000 |
| Non-established | None |
| Intra-Community acquisitions | SEK 90,000 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 or SEK 99,680 |
| VAT Group | Entities have the option to be registered in VAT Group for VAT purposes. |
| Voluntary Registration | Allowed but must remain registered for a minimum of two years after the year in which voluntary registration was granted. |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Return | 12th day of the second month following the reporting period for Quarterly or 26th day of the month following reporting period for Monthly |
| Frequency | Monthly and Quarterly Returns |
| European Sales Listing | 25th day of the month following the reporting period |
| Intrastat | 12th day of the month following the reporting period |
| Annual Return | Annual returns are not required in Sweden. |
| Electronic Invoicing | Allowed with the approval of the recipient but it is mandatory for business-to-government (B2G) transactions. |
Last Updated: 15/09/2023
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