Swedish VAT rates and VAT compliance

As a European Union (EU) member state, Sweden follows EU rules on value added tax (VAT) compliance. Swedish VAT, known locally as Mervärdesskatt (Moms), is administered by the Swedish Tax Agency (Skatteverket). 

The standard VAT rate in Sweden is 25%. Reduced rates and zero rating apply to specific goods and services. 

Businesses registered for VAT in Sweden must apply the correct VAT rate to taxable supplies and remit the tax to Skatteverket by submitting periodic VAT returns.

Some supplies are exempt from VAT in Sweden. These include: 

• Certain financial services and insurance 
• Healthcare and medical services 
• Education and training 
• Certain social welfare and cultural activities 
• Long-term residential rental accommodation 

Exempt supplies do not generate output VAT and generally do not allow recovery of input VAT related exclusively to those activities. 

A VAT number is required for all businesses carrying out taxable activities in Sweden. 

Domestic businesses must register for VAT when their annual taxable turnover exceeds SEK 120,000. 

Nonresident (foreign) businesses making taxable supplies in Sweden generally must register for VAT from the first taxable supply — there is no special turnover threshold for nonresidents.

For B2C cross-border supplies of digital services, telecommunications, broadcasting services, and distance sales of goods within the EU, the EU One-Stop Shop (OSS) threshold of €10,000 applies for total EU-wide sales. Once exceeded, Swedish VAT must be charged directly, or the supplier may elect to use the OSS scheme.  

Get more information on VAT registration in Sweden. 

VAT-registered businesses in Sweden must file periodic VAT returns. Filing frequency depends on turnover and the reporting profile assigned by Skatteverket: 

• Monthly: Typically for businesses with higher turnover 

• Quarterly: Available for businesses with lower turnover 

• Annual: Permitted in limited cases for small businesses

   

Returns include:

• Output VAT on sales  
• Recoverable input VAT on purchases
   

In addition to VAT returns, businesses may also be required to submit:

• Intrastat declarations (for intra-EU goods trade above thresholds)  
• EC Sales Lists (EU Sales Lists) for intra-EU B2B supplies
   

All returns are submitted electronically through Skatteverket’s online portal.

Get more information on VAT returns in Sweden. 

Foreign businesses storing goods in Sweden must consider VAT registration if those goods are held for sale. 

• Holding inventory in Sweden for sale or distribution typically triggers Swedish VAT registration. 
• Sweden applies EU call-off stock simplification rules where conditions are met; otherwise, local VAT registration may be required. 
• Imports from outside the EU may trigger VAT registration regardless of storage arrangements. 

VAT is generally payable on the importation of goods into Sweden. 

• Import VAT is normally reported through the VAT return rather than paid at customs, under Sweden’s postponed accounting system for import VAT. 
• VAT-registered businesses may recover import VAT as input VAT if the goods are used for taxable activities. 
• To use postponed accounting, the business must be VAT registered in Sweden. 

Foreign businesses providing digital services (telecommunications, broadcasting, electronically supplied services) to Swedish consumers must charge Swedish VAT once the €10,000 EU-wide B2C threshold is exceeded, unless they elect to use the OSS scheme. 

• The standard VAT rate (25%) generally applies to digital services. 
• Businesses must register for Swedish VAT or OSS depending on their cross-border supply model. 

EU-established businesses may reclaim Swedish VAT using the EU VAT refund procedure via their home tax authority, generally by 30 September of the following year. 

Non-EU businesses may reclaim Swedish VAT under the non-EU VAT refund procedure, subject to eligibility and documentation requirements, typically with a 30 June deadline in the year following the expense. 

Some non-established businesses carrying out only reverse-charge transactions may qualify for simplified recovery procedures. 

Exports of goods and certain international services supplied to customers outside the EU are generally zero-rated for VAT purposes. This means no VAT is charged on outbound supplies while preserving the right to recover related input VAT, provided documentary requirements are met.

Intrastat declarations monitor intra-EU trade in goods. Swedish VAT-registered businesses must submit Intrastat filings if annual thresholds set by Statistics Sweden (SCB) are exceeded. 

• Reporting is generally monthly once thresholds are exceeded. 
• Filings include commodity codes, values, quantities, and partner member state details. 

Sweden requires EC Sales Lists (EU Sales Lists) for supplies of goods and certain services to VAT-registered customers in other EU member states. 

Details typically include: 

• Customer VAT identification numbers 
• Total value of goods or services supplied 
• Type of transaction 
   

ESLs must be filed electronically with Skatteverket, and nil filings may be required even if no qualifying transactions occurred. 

Businesses must issue VAT-compliant invoices that include: 

• Supplier and customer details 
• VAT number 
• Description of goods or services 
  
• VAT rate(s) and VAT amount 

• Goods: VAT generally becomes chargeable when the goods are delivered or the invoice is issued, whichever occurs first. 
• Services: VAT is generally due at the earlier of service completion or invoice issuance. 
• Imports: VAT is due at the time of import, accounted for through postponed accounting where applicable. 
   

VAT records must generally be retained for at least seven years. VAT returns and payments are due according to the filing frequency assigned by Skatteverket (commonly by the 26th day of the month following the reporting period).