Sweden

On this page you’ll find everything you need to know about Swedish VAT registration, Returns, Tax Representation and your legal obligations within the Sweden.

Looking to sell goods into 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
  • Where the VAT reverse charge mechanism does not apply; Restaurant or catering services, short-term vehicle services, business rental services, tickets for cultural, artistic, sporting, educational, scientific or entertainment services or similar

 

Voluntary Registration

VAT registration is not normally optional. In certain circumstances, a non-Swedish business owner may voluntarily register for VAT and therefore become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.

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

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VAT Registration & Filings

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Representation

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Refunds

VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

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

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