VAT Compliance - Sweden

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VAT rates

The following VAT rates are currently used in Sweden:

25%

Standard rate

0%, 6%, 12%

Reduced rates

Intra-Community supply and export

Update: 2025-03-05

Services

The services we provide in this country

VAT registration

VAT settlement

Intrastat

VAT consulting

VAT rates verification

Business consulting

VAT service

Who is required to register as a VAT payer?

Obtaining an EU VAT certificate and VAT registration applies to businesses that:

Import goods to Sweden,

Buy or sell goods in Sweden,

Sell under intra-community delivery of goods or acquire goods from the territory of the European Union

Store goods in Sweden for resale

Organise live events, exhibitions, conferences, etc. in Sweden

Are not VAT payers but purchase reverse charge services from Sweden

Deadlines

Tax periods and deadlines for submitting VAT returns

The accounting periods are month, quarter or year.

The frequency of filing the return depends on the value of annual sales subject to VAT. Taxpayers with an annual turnover in excess of SEK 40,000,000 submit monthly returns, when the values are between SEK 1,000,000 and SEK 40,000,000 quarterly returns apply, and if the value of sales does not exceed SEK 1,000,000 traders may opt for annual returns.

For monthly returns, the deadline for submission of the return and payment of the VAT due is the 26th day of the month following the end of the accounting period. For quarterly returns, the deadline is the 12th day of the second month following the end of the accounting period, and for annual returns, the deadline is the 26th day of the second month following the end of the accounting period. Declarations can be sent to the tax office in both electronic and paper form.

Penalties

Delays and foreign companies

Late submission of the return may result in a penalty from the tax office of SEK 500 to SEK 1,000. Failure to pay the VAT liability is subject to interest on the outstanding amount. Incorrect or inaccurate declarations may result in a penalty of 20 per cent of the incorrectly reported VAT.

A foreign company doing business in Sweden must also comply with local rules on, among other things: invoicing and archiving of receipts and records for seven years.

Area of operation

We provide VAT compliance services on a global scale

Talk to us for details or check out our other offers.

Ian Knapton

Sales Director

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Are you planning a foreign market expansion of your business?
Are you starting selling on Amazon or eBay?
Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?

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