VAT registration Sweden
You must register with the Swedish Tax Agency if you conduct economic activities in Sweden and sell goods or services that are liable to VAT.
What is VAT?
VAT (Value Added Tax) is a consumption tax applied to almost all goods and services. While consumers pay VAT, businesses are responsible for directing these payments to the state. For businesses, VAT is not an expense since they can usually deduct the VAT paid on their purchases.
Businesses liable for VAT must submit tax returns and pay the difference between the VAT charged on sales (output VAT) and the VAT paid on purchases (input VAT).
Additionally, if you import products for your business, you may need to account for and pay VAT. Contact us if you need help and want to book a meeting!


VAT registration Sweden, liability requirements
The main rule is that all goods and services are liable to VAT unless exempted by the VAT Act. Four conditions must be met to charge VAT:
- A turnover must exist (sale or self-supply).
- The turnover must be liable for VAT (with some exceptions).
- You must independently carry on economic activity.
- The turnover must occur in Sweden. Swedish VAT regulations only apply to turnover within Sweden; otherwise, you might need to register and report VAT in another country.
VAT registration Sweden
If you are required to charge VAT, you must report and pay it regardless of the size of your sales. Even if you have no VAT to report, you must submit a VAT return if registered for VAT. Then you can enter a 0 in the return.
This obligation also applies to those registered for VAT with the right to make deductions, even if they do not need to charge VAT.
The way you register a business at the Swedish Tax Agency differs depending on if you want to establish a business in Sweden that you are currently operating abroad or if you want to start a new business in Sweden. You can read more about this at the Swedish Tax Agency.


Engaging a Representative
It is possible for businesses to appoint a representative to handle VAT reporting on their behalf.
Threshold for VAT exemption
Starting January 1, 2025, the turnover threshold for VAT exemption in Sweden will increase from SEK 80,000 to SEK 120,000.
Reverse charge of VAT
In certain cases, the reverse charge mechanism applies, meaning the customer reports and pays the VAT. You invoice as usual but without VAT, indicating the reverse charge on the invoice.
Accounting periods
The general rule is to report VAT quarterly, but depending on your business’s size and turnover, you may choose to report monthly or yearly.
Smaller businesses usually report VAT quarterly.
Special circumstances
The Swedish Tax Agency can require monthly or quarterly reporting under special circumstances.


VAT rates on goods and services
The standard VAT rate is 25%, applicable to most goods and services.
However, some items have reduced rates, such as 6% for books and newspapers and 12% for artists who sell their own work.
In rare cases, no VAT is charged at all. For more details on different VAT rates, read more at the Swedish Tax Agency.
Introduction offer to smaller business owners
Do you consider starting a business in Sweden? Or consider moving your business to Sweden? Then you might benefit from our offer.
We can help you with tax administration regarding a new business in Sweden or if you are moving existing business to Sweden.
To smaller business owners moving into Sweden, we offer a one-hour introduction on typical tax matters such as permanent establishment and residency issues at the price of 1 650 SEK + VAT.
Contact us and we will get back to you.


Our tax accounting services
Depending on what kind of business you have and how it is organized the way you register for tax purposes differ. Examples of our tax accounting services:
- Income tax returns
- VAT
- Business acquisitions
- Tax advisory
- Introduction meeting International taxation
Our full range of services to both larger and smaller companies are known for its high quality and cost effectiveness. Phone calls and e-mails are always answered promptly. It is our believe that accessibility, personal service, and a value for money offer, is market leading.
VAT registration Sweden with Revideco
We are an independent partner-led firm, happy to be considered in the same grouping as the “big” firms as we are frequently asked to quote alongside of them.
Our strong team of accountants and consultants deliver personal service with the aim to find the most efficient solution for each and one of our clients, something we have done since 1994.
Being a part of a worldwide network, MGI Worldwide, enables us to provide tax services abroad. Advice on international tax is therefore provided in collaboration with our global network.
