Sweden VAT Guide

Register for VAT in Sweden

We offer a full representation service as your Tax Agent

Sweden VAT Registration

Sweden VAT Registration

Receive your Swedish VAT Registration Number in under 10 weeks

Sweden VAT Returns

Sweden VAT Returns

Receive reminders and updates to send your sales data so we can file your VAT returns on time and accurately

Audit & Assistance

Audit & Assistance

Our local accountants are on hand to manage your VAT account and handle any communication with the tax authorities in Sweden

Professional Support

Professional Support

We're not like any other agencies, our team is always on hand to help you via phone, email, live chat or your preferred communication, we work to our clients needs

Read through our guide on registering for VAT in Sweden

When should i VAT register in Sweden?

Compulsory Registration

The following must register for VAT:

each person established in Sweden who:

  • undertakes a taxable activity;
  • any person who is not established or domiciled in Sweden, but who carries out transactions subject to VAT in Sweden such as the occasional and temporary provision of services, including services related to buildings located in Sweden and the delivery of goods including their installation or assembly in Sweden, which are subject to tax, whatever the amount of their turnover;
  • any non-taxable legal person making intra-Community acquisitions of goods
  • any taxable person established in Sweden who only carries out transactions which are not eligible for a deduction and who purchases and receives services from a taxable person established abroad, services for which the buyer is liable for tax;
  • Self supply of goods
  • use of consignment stock warehouse facilities for selling stored goods to local customers
  • exceeding the distance selling threshold

 

When should i file VAT returns in Sweden?

Monthly VAT returns in Sweden are due on the 26th day of the month after the end of the return period.

Quarterly VAT returns are due on the 12th day of the second month after the end of the VAT return period.

Annual VAT returns are due on the 26th day of the second month after the end of the yearly return period.

Payment must be made at the same time as filing and this can be done electronically through the Swedish Tax Agency Website.

Sweden VAT Rates

EU Member States are required to apply a standard VAT rate which is not lower than 15% and must be the same for the supply of goods and services. EU Member States may apply either one or two reduced rates which are not lower than 5% only to supplies of goods or services as listed in the Annex III of the VAT Directive.
See below the Sweden VAT Rates for goods and services at standard and reduced rate.

Standard 25% – All other taxable goods and services

Reduced 12% –Some foodstuffs; non-alcoholic beverages; take away food; minor repair of bicycles, shoes and leather goods, clothing and household linen; hotel accommodation; restaurant and catering services; some works of art, collectors items and antiques

Reduced 6% –Domestic passenger transport; books (including e-books); newspapers and some periodicals; admission to cultural events (excluding cinema); writers and composers; admission to sports events; use of sports facilities

Zero 0% – Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport

Frequently Asked Questions

Sweden do not require the appointment of a fiscal representative for the purpose of VAT registration

Both EC Sales lists (recapitulative statement) and intrastat may be required in Sweden if certain b2b thresholds of arrivals & dispatched have been met or exceeded

  • The Intrastat threshold for arrivals in Sweden is SEK9,000,000.
  • The Intrastat threshold for dispatches in Sweden is SEK4,500,000.
  • The deadline for submission is the 16th working day of the month following the declaration period

In Sweden VAT is refundable on the following goods/services.

  • Fuel for various means of transport
  • Road tolls and road user charges
  • Car rental and car repairs
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs

We Will Beat Any Like for Like Quote

All of our packages include registration and VAT returns, plus other additional services

Sweden VAT Registration & Returns

Includes;
  • Sweden VAT Number
  • 12 Monthly Return Filings
  • Translation of documents
  • Account Manager
  • Representation with the tax authorities
from
£995per year plus VAT

Sweden VAT Returns

Includes;
  • 12 x Monthly VAT Returns
  • Tax Representation
  • Hassle-free Agent Change
  • Accurate & On-time filings
from
£95per month plus VAT