Overseas companies offering taxable goods or services in Sweden may be required to register locally, charge and collect Swedish VAT. This is similar to the rest of the EU.
The common situations include:
- Importing goods into Sweden
- Intracommunity sales (dispatches) or purchases (acquisitions) of goods from another EU country
- Trading (buying and selling) goods in Sweden
- Use of consignment stock warehouse facilities for sales of stored goods to local customers
- Sales from another on the internet (‘distance selling’) to consumers in Sweden, although this is subject to a distance selling registration threshold for Sweden
- Organising and running live events with paid admission on the door
- If a company is otherwise a non-VAT trader, but is receiving services in Sweden under the reverse charge rule
- The self supply of goods
Following the introduction of the EU’s 2010 VAT Package, and change in the place of supply rules, there are limited scenarios where a Swedish VAT registration is required for the supplies of services.
Note that providers of electronic, broadcast or telecoms services to consumers in Sweden only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 27 member states.
If you do need to VAT register, read our Swedish VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Sweden that you should consider. Please read our Swedish VAT Reverse Charge briefing.
