Swedish VAT invoice requirements

Swedish VAT registered businesses, both resident and non-resident, will be required to submit additional reporting on the movement of goods across EU borders. These are in addition to VAT returns and a separate Intrastat return needs to be submitted to Statistics Sweden (SCB). These ‘Intrastat’ filings list the movement of goods across national borders. As well as sales and purchases to other companies, it includes movements of goods by the same company.

If resident or non-resident companies move goods across the Swedish national border to or from other EU countries, there may be a requirement to complete monthly Intrastat declarations.

Intrastat filings list the goods sent out of Sweden as ‘dispatches’, as well as goods brought into Sweden as ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

Intrastat returns only need to be completed once the reporting thresholds are exceeded. The threshold for both Swedish Intrastat arrivals is SEK9,000,000 and departures is SEK4,500,000. A business becomes liable for Intrastat reporting in the month in which the threshold is exceeded and will be contacted by Statistics Sweden to inform them of their obligation to file an Intrastat return.

Each movement of goods across the Swedish national border to/from another EU country must be listed. This shipment lists should include the trade classification, value in SEK, quantity, weight, commodity code and country of arrival or dispatch.

Monthly Intrastats should be filed by the 10^th of the month following the movements. There may be minor infringement penalties for late filings.