Sweden VAT profile
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Sweden VAT Profile
| Standard VAT Rate | 25% |
| Reduced VAT Rate | 6%, 12% |
| EU VAT Number | SE999999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - SEK 120,000 Non resident - There is no registration threshold IC Acquisitions - SEK 90,000 ( Approx. EUR 7,637) |
| Fiscal representative required for non EU companies | A fiscal representative is not required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the value taxable translations is more than SEK 40 million - Quarterly: If the value of taxable transactions is not greater than SEK 40 million - Annually: If the value of taxable transactions is not higher than SEK 1 million Filing and Payment Deadline - Monthly filing: 26th of the month following the reporting period (12th if company opted for monthly filing) - Quarterly filing: 12th of the second month following the reporting period - Annual filing: 26th February following the reporting year (for businesses not required to file Income Tax Return) |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: SEK 15,000,000 Dispatches: SEK 12,000,000 Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: For taxpayers that supply goods and services - Quarterly: For taxpayers that supply services only Application to report on a quarterly basis even if taxpayer sell both goods and services is possible, provided that sales do not exceed SEK 500,000 per quarter, excluding VAT, and that this value has not been exceeded over the past year Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Sweden
Latest tax technology news and blog posts
March 9, 2026
Further to our post from November 2025 regarding draft bill concerning the reduction of VAT rate on food, the Swedish parliament has voted now in favour of […]
February 10, 2026
Statistic Office in Sweden (SCB) is undergoing a major transition in how it collects trade data (surveys on Special Movements of Goods and Intrastat). Starting in 2026, the long-standing IDEP.web application […]
December 9, 2025
Sweden will introduce online tax audits from April 2026, granting the Tax Authority direct access to business records stored in cloud platforms and accounting systems. This reform […]