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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.
There are numerous circumstances in Sweden that can generate the responsibility to register for VAT. Below are some of the most common cases:
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 | 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.
‘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.
Speak to a Customer Relations Consultant for Online Sellers. An expert will respond shortly.