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Swedish VAT – Rates & Registration

If a company not established in Sweden is providing ‘taxable supplies’ of goods or services in Sweden, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Sweden assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Sweden. Some of the most common examples are:

  • Importing goods into Sweden from outside the European Union
  • Buying and selling goods in Sweden (excluding domestic reverse charge)
  • Selling goods from Sweden which are delivered to customers outside of Sweden (business or private customers)
  • Acquiring goods in Sweden from another EU country (Intra-community acquisitions)
  • Holding inventory in Sweden for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Sweden where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Sweden, you should contact us immediately for a complimentary consultation.

Swedish VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
25% (Standard) SE123456789012 SEK 320,000 SEK 9,000,000 (Arrivals)
6/12% (Reduced) SEK 4,500,000 (Dispatches)
VAT return periods

Monthly or quarterly

Annual returns

No

EC Sales Lists frequency

Monthly or quarterly

EC purchase lists

No

Other reporting requirements

No

Extended reverse charge

Services or goods provided by a non-established to a VAT registered customer in Sweden are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Sweden.

Fiscal Representation

A business established in a country outside the EU must generally appoint a tax representative to register for VAT in Sweden.

Contact us for a complimentary consultation.

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