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.
We offer a full representation service as your Tax Agent
Receive your Swedish VAT Registration Number in under 10 weeks
Receive reminders and updates to send your sales data so we can file your VAT returns on time and accurately
Our local accountants are on hand to manage your VAT account and handle any communication with the tax authorities in Sweden
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
Compulsory Registration
The following must register for VAT:
each person established in Sweden who:
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.
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.
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
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
In Sweden VAT is refundable on the following goods/services.
All of our packages include registration and VAT returns, plus other additional services
