see also :
INTRASTAT in Sweden
VAT rates in Sweden

GENERIC INFORMATION

Sweden is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=531/1577833200

VAT local name :
Mervärdesskatt (Moms)

VAT number format in Sweden :
SE12345679012

Date of introduction of VAT in Sweden :
1 January 1969

Local transposition of EU Directive :
VAT Act

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Download forms 

Download brochures 

Competent authority :
Ministry of Finance
(http://www.sweden.gov.se/sb/d/2062)

HOW VAT IS APPLIED IN Sweden

VAT rates :

  • standard : 25%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    6% and 12%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Sweden :
See our section on VAT rates in Sweden

INTRASTAT and EUROPEAN SALES LIST IN Sweden

Form and submission of ECSL in Sweden :
SKV 5740 (20th of following month, or 25th if quarterly online)
Form and submission of Intrastat in Sweden :
online form (10th of following month)

VAT COMPLIANCE IN Sweden

Form name(s) : SKV 4700

Monthly VAT returns :

Conditions to submit monthly returns in Sweden :
if turnover exceeds SEK 40 million
Due date of monthly returns in Sweden :
26th of following month
When to pay VAT under monthly return scheme in Sweden :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Sweden :
With the possibility to opt for monthly
Due date of quarterly returns in Sweden :
12th of 2nd following month
When to pay VAT under quarterly return scheme in Sweden :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Sweden :
if turnover is below SEK1 million
Due date of yearly returns in Sweden :
contact us for details

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
SEK  320,000
SEK 90,000 (acq. exempted pers.)

VAT and INTRASTAT compliance in Sweden

Request a quotation

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