Sélectionnez l'emplacement:

Sweden VAT – The Rates & Registration

If your company is not established in Sweden and is providing ‘taxable supplies’ of goods or services in Sweden, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Sweden evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Sweden that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Sweden from outside the EU;
  • Goods being bought or sold in Sweden;
  • Selling goods from Sweden that are delivered to customers out with Sweden (this applies to business or private customers);
  • Obtaining goods in Sweden from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Sweden for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Sweden, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Sweden, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
25% (Standard)
6/12% (Reduced)
SE123456789012 SEK 320,000 SEK 15,000,000 (Arrivals)
SEK 4,500,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.

Additional VAT information for Sweden

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’
No

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’
No

Additional reporting requirements
No

‘Extended Reverse Charge’
Services and goods provided by a non-established business to VAT registered customer in Sweden, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Sweden.

‘Fiscal Representation’
A business established in a country out with the EU must generally retain a tax representative to register for VAT in Sweden.