Sweden’s VAT, also known as moms, was first introduced in 1969 and administered by the Swedish Tax Administration (Skatteverket).
Fundamental rules for Swedish consumption tax have been established in the Swedish VAT Act of 1994 (Mervärdesskattelagen) and were further given details in the Tax Procedural Act of 2011 (Skatteförfarandelagen).
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Sweden is conveniently located right here!
Sweden joined the European Union in 1995 and became part of the EU single market economy. As a result, the VAT system must harmonize with the other EU member states with the help of the EU VAT Directive. The VAT Directive sets the VAT principles to be adopted by all of the EU Member States, including Sweden.
VAT is charged on the following transactions of a taxable person:
Taxable persons include:
|National Legislation||Sweden Ministry of Finance|
|VAT in local languages||Mervärdesskatt or Moms|
|VAT number format||SE + 10 digits + 01|
|VAT rates||Standard 25%; Reduced 12% and 6%|
|Zero-rated (0%) and Exempt|
|Frequency||Monthly and Quarterly Returns|
|Intra-Community acquisitions||SEK 90,000|
|Intra-EU Distance sales and electronically supplied services to consumers (OSS)||EUR 10,000 or SEK 99,680|
|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|
|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.|
Last Updated: 14/06/2022
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