VAT in Sweden
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!
Selling in Sweden?
Sweden – Scope of Taxation
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:
- 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.
Sweden – General VAT information
| National Legislation | Sweden Ministry of Finance |
| VAT in local languages | Mervärdesskatt or Moms |
| VAT number format | SE + 10 digits + 01 |
| SE999999999901 | |
| VAT rates | Standard 25%; Reduced 12% and 6% |
| Zero-rated (0%) and Exempt | |
| Frequency | Monthly and Quarterly Returns |
| Thresholds
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| 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 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines
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| 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
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