VAT Sweden

If you conduct economic activities in Sweden and sell goods or services that are liable to VAT, you must register with the Swedish Tax Agency.

What is VAT?

VAT is the Value Added Tax that we pay on almost all consumption of goods and services. It is paid by consumers, but businesses direct payments to the state. However, this is not to be viewed as an expense for the business. While you must pay VAT on your purchases you are in most cases entitled to deduct the same VAT.

Businesses that are liable to VAT must submit tax returns and pay VAT to the Swedish Tax Agency. You pay the difference between what you charge on your sales (output VAT) and what you pay on your purchases (input VAT). Output VAT is the tax that businesses charge to their customers and pay to the state. Input VAT is the tax that a business pays on purchases.

You must also pay and account for VAT if you are registered for VAT and import products for your business.

bolagsvärdering. Discussing tax in stockholm.
Tax filing Sweden

VAT Sweden liability requirements

The main rule is VAT liability. This means that all goods and services are liable to VAT, unless they are exempted in the VAT Act.

Four conditions must be fulfilled for you to be liable to charge VAT. These are;

  • A turnover must exist, sell or self-supply.
  • The turnover must be liable for VAT (main rule is that it is liable, but there are some exceptions).
  • You must independently carry on economic activity.
  • The turnover have to take place in Sweden. Swedish VAT regulations only apply to turnover in Sweden. Otherwise you might be obliged to register and report VAT in another country.

You must report VAT Sweden if:

If you are required to charge VAT, you have to report and pay VAT, no matter the size of your sales.

Even if you don’t have any VAT to report, you must submit your VAT return, if you are registered for VAT. If that is the case you enter 0 in the VAT return.

This obligation also applies to those who are registered for VAT and have the right to make deductions (i.e. right to repayment), even though they do not need to charge VAT.

Revideco Vår Byrå
Köpa bolag audit thresholds in Sweden Discussion on tax in Sweden and VAT registration Sweden. Tax filing Sweden and Tax return Sweden.

Engage a representative?

Those who are accountable to report VAT are allowed to let a representative report on their behalf.

Threshold for VAT exemption

In 2024 the turnover threshold for exemption from VAT in Sweden was raised from 80 000 SEK to 120 000 SEK and will come in force on 1 January 2025.

Reverse charge of VAT

Reversed charge liability is only used in certain cases and means that your customer report and pay the VAT. You invoice as usual, but without VAT, instead reverse charge must be indicated on the invoice.

Accounting periods

The general rule is to report VAT every quarter and there are three different accounting periods. It is common that smaller businesses report VAT quarterly.

However, depending on the yearly turnover amount and the size of your business you may choose to report either monthly or yearly.

Special circumstances

The Swedish Tax Agency can decide that you have to report VAT every calendar month or quarterly, if there are special circumstances.

Revisionsbyrå Jönköping – Revideco Bookkeeping Sweden
Grupp med människor diskuterar VAT Sweden och incitamentsprogram

VAT Sweden, rates on goods and services

The most common VAT rate is 25%, it applies to most of the goods and services.

However, in some cases you should charge a different rate, for example 12% or 6%. You should charge a VAT rate of 6% on goods like books and newspapers, and 12% if you are an artist that sell your own work.

In rare cases you should not charge any VAT at all. You can read more about different VAT rates 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.

Tax filing Sweden and Tax return Sweden.
VAT representative in Sweden

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 Sweden – 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.

CPA in Sweden at Revideco Chartered accountant Sweden Accounting firm Sweden