Swedish VAT returns

Regular Swedish VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in Sweden, and to report any VAT due/refund from the tax payer. A form CA 3 is used.

How often are Swedish VAT returns required?

The thresholds for VAT reporting periods in Sweden are as follows:

  • Monthly VAT returns - annual turnover above SEK40m
  • Quarterly VAT returns - annual turnover between SEK1m and SEK40m
  • Annual VAT returns – annual turnover below SEK1m (if required to submit VAT returns)

What Swedish VAT can be deducted?

Companies registered in Sweden, and charging Swedish VAT, may offset the VAT output on sales with the VAT suffered on Swedish supplies. This includes VAT charged on the import of goods. The following may not be deducted:

  • Business entertainment where it is not possible to obtain an income tax deduction
  • Passenger vehicles, with certain exceptions e.g. cars used as taxis and by driving schools.
  • Purchase or lease of a permanent residence.

What are the deadlines for filing Swedish VAT returns?

Monthly Swedish VAT returns are due on the 26th day of the month after the end of the return period. The December return is due on the 27th day of the month.

Quarterly VAT returns are due on the 12th day of the second month after the end of the VAT return period. If the return is due on in January or August it must be submitted by the 17th day of the second month after the end of the return period.

Annual VAT returns are due on the 26th day of the second month after the end of the VAT return period or the 27th day of the second month if the return is due in December.

Any Swedish VAT due must be paid at the same time.

Where are Swedish VAT returns filed?

VAT returns are generally filed electronically. This can be done through the Swedish Tax Agency Website   Payment can be made at the same time.

If it is not possible for a business to submit a return electronically it may be submitted manually using Form SKV 4700.

Swedish VAT penalties

Late submission of VAT returns may incur penalties of between SEK500 and SEK1000 for a single late filing. There is no penalty for the late payment of VAT but interest (currently charged at Swedish National Bank base rate plus 15% per year) is charged on the VAT due until the date of payment. Incorrect or inaccurate returns may trigger a penalty of 20% of the incorrectly reported VAT.

How are Swedish VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then a Swedish VAT credit arises. However, unless a specific request for a refund is made, amounts below SEK2,000 will be carried forward as a credit to the next period.

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