Swedish VAT

Sweden introduced its Value Added Tax system in 1969.  It is termed Mervärdesskatt (Moms) locally.

The Swedish VAT Act 1994 contains the fundamental rules for the consumption tax.  This is backed up by statutory amendments and decisions from the Council for Advance Tax Rulings.  The National Tax Board supervises the administration of Swedish VAT, and it produces guidance briefings, notices and memoranda.

As a member of the European Union, Sweden is obliged to incorporate the rules of the EU VAT system, contained within the EU VAT Directive.  This includes details for Swedish VAT registrations, compliance, returns and other related declarations.

 


Should you register for Swedish VAT?

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 28 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.


Latest Swedish news

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

EU implements VAT generalised reverse charge

January 09, 2019

The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

December 28, 2018

Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...