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25 October 2023
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Whether you’re a European or non-European company, establishing certain activities in Sweden may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Sweden.
If you deal with companies in Sweden, you may be able to claim a Swedish VAT refund.
In this VAT guide, we have brought together the specific features of the Swedish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 2013 |
| ISO code | SE |
| VAT introduced in Sweden | 1969 |
| VAT name in Sweden | Mervärdesskatt (Moms) |
| VAT ID format in Sweden | SE999999999999 |
| Territories with special status in Sweden | n/a |
VAT rates in Sweden |
|
| Standard VAT rate | 25 % |
| Reduced VAT rate (1) | 12 % |
| Reduced VAT rate (2) | 6 % |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Sweden |
|
|---|---|
| Intrastat threshold at introduction | 15 000 000 SEK (+/- 1 321 800 EUR) |
| Intrastat threshold on dispatch | 4 500 000 HRK (+/- 397 000 EUR) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Sweden |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly according to threshold/conditions, quarterly depending on threshold/conditions |
| VAT returns | monthly depending on threshold, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions |
|---|---|
| Reporting currency | SEK |
VAT-related penalties in Sweden |
|
| Failure to file a VAT return | A fine of 625 SEK (approximately 59 euros) per declaration. |
| Late payment of VAT | Late payment interest equivalent to the basic rate of 1.25% plus 15% per month overdue |
| Failure to report ESL/DEB | A fine of 1,250 SEK (approx. EUR 118) per ESL declaration. |
Useful links on VAT in Sweden |
|
| Tax Administration in Sweden | Tax authorities |
| Ministry of Finance in Sweden | Ministry of Finance |
| Check a VAT number in Sweden | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Sweden? Contact us now.
A foreign company carrying out transactions in Sweden subject to Swedish VAT, may be required to appoint a tax representative. Established in Sweden, the fiscal representative will fulfill the company’s VAT obligations to the Swedish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Sweden.
Intra-Community and Swedish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Sweden, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Sweden? Contact us now.
The VAT rates currently in force in Sweden are as follows:
Need a tax representative in Sweden? Contact us now.
Do you need a VAT fiscal representative in Sweden? Certain operations may require VAT registration and the filing of VAT returns in Sweden:
To check whether your activities give rise to VAT obligations in Sweden, use our VAT simulator .
Need a VAT tax representative in Sweden? Contact us now.
In Sweden , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Sweden? Contact us now.
You may need a VAT number in Sweden to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Swedish VAT is named Mervärdesskatt (Moms)and the VAT numbers in Sweden have the following structure: SE999999999999.
The administrations in charge of VAT in Sweden are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Sweden, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Sweden, use our VAT simulator or contact us.
Companies with a VAT number in Swedenmust complete and file dVAT decl arations in Sweden detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly depending on threshold, quarterly depending on threshold/for certain services, annually depending on threshold/certain conditions.
Failure to comply with the deadlines imposed by the Swedish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Sweden:
Need VAT assistance in Sweden? Contact us now.
In addition to VAT returns, companies may be required to provide the Swedish authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Sweden can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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