- VAT REGISTRATION & RETURN
Sweden VAT Registration
Looking to register VAT in Sweden?
Whether you’re a non-EU seller entering the Swedish market or an EU-based business exceeding the VAT threshold, understanding Sweden VAT registration is essential for staying compliant. At TBA Global, we help you navigate all aspects of Swedish VAT compliance — from registration to filing.
VAT rules in the Sweden are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates.
In Sweden –
- The standard rate is 25%
- Reduced rates of 12%
- 6% also apply to specific goods/services.
Who Needs VAT Registration in Sweden?
You are required to register for VAT in Sweden if:
Your business sells goods or services in Sweden.
You store inventory in Swedish warehouses.
Your sales exceed the Swedish VAT threshold (SEK 80,000/year).
You’re a distance seller shipping goods to Swedish consumers.
Swedish VAT Rates & Exemptions
The standard VAT rate in Sweden is 25% and it applies to most goods and services. It’s locally referred to as Mervärdesskatt (Moms) and the amount due is always included in the final retail price.
Additionally, some transactions are zero-rated and are therefore exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
VAT Registration & Return
- Sweden VAT Registration
If your business trades taxable goods/services in Sweden, or is intending to store inventory in a Swedish-based warehouse, you’re required to register for VAT.
If your business is based outside the EU, a fiscal representative is required to apply for Swedish VAT.
- Filing of VAT Returns
The Swedish Tax Authority will determine your filing frequency based on your taxable turnover. The filing frequency can therefore be calendar monthly or quarterly (periodic), or annual.
- VAT Return Deadlines
The filing deadline depends on the filing frequency and taxable turnover:
- Monthly (> SEK 40 mil.): 26th of the month following the return period
- Monthly (< SEK 40 mil.): 12th of the month following the return period
- Quarterly: 12th of the month following the return period
- Annual: 26th of the month following the return period
Payment must be made at the same time.
- Advice for Ecommerce Sellers & Marketplaces
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
Effortless Compliance with TBA Global
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Frequently Asked Questions
From the point your application is submitted, on average it will usually take at least a couple of months for your application to be processed.
We would recommend that applicants wait at least 2 months before following up with the tax authority for a status chase, as most VAT numbers are released within this timeframe.
The standard rate of VAT is 25%. Reduced rates of 12% and 6% apply to specific goods and services.
A fiscal representative is required for non-EU businesses.
The filing frequency can be monthly, quarterly or annually depending on your overall taxable turnover. Payments should be made according to the filing frequency.
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