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Report and pay VAT

Report and pay VAT

VAT must be reported to the Swedish Tax Agency and you must either pay or get a refund. Smaller businesses usually report VAT once a quarter. The easiest way to submit your VAT return is to use the e-service on the Swedish Tax Agency's website.

If you run a business and sell goods or services in Sweden, you must charge VAT to your customers, known as output VAT. VAT is not a cost for you, but a tax that you collect from the customer and pass on to the state.

When you then buy goods or services for your business, you pay VAT on them, known as input VAT. You report the VAT in a VAT return. When you report and pay VAT to the Swedish Tax Agency, it is the difference between the output VAT and the input VAT that you have to pay or will get back

Video: How VAT works

The video is in Swedish, but you can turn on English subtitles in the video settings.

Go to the information on how to report VAT at the Swedish Tax Agency (in Swedish)

If you estimate that your sales will not exceed SEK 80,000 excluding VAT in the first tax year, you are automatically exempt from VAT. If you are exempt and only sell goods and services within the country covered by the exemption, you do not need to register for VAT. The exemption is voluntary.

You can always choose to become subject to VAT even if you do not exceed the threshold of SEK 80,000.

Exemption for sales of up to SEK 80,000 on the Swedish Tax Agency's website (in Swedish)

A VAT rate of 25 percent applies to almost all the goods and services you sell. But there are exceptions. For some goods and services, you must charge 12 or 6 percent instead of 25 percent. In some cases, you do not charge VAT at all.

VAT rates and exemptions from VAT

If you carry out activities that make you liable to pay or recover VAT, you must be registered for VAT. In your registration, you must provide information such as the estimated sales of your business, how often you want to report VAT and what accounting method you use.

F-tax, VAT, employer and SNI

You can also register for VAT by submitting the company registration form (SKV 4620) to the Swedish Tax Agency (in Swedish)

The easiest way to submit your VAT return is to use the VAT return e-service on the Swedish Tax Agency's website. If you cannot use the e-service, you can use a form that the Tax Agency will send you by post. You must always submit a VAT return, regardless of whether you have anything to declare or not. If you fail to do so, you may be required to pay a late fee.

Remember that you must pay the VAT amount due at the time of your VAT return submission.

Filing a VAT return on the Swedish Tax Agency's website

What information should be included in the VAT return?

You get the information to be included in the VAT return from your accounting. Among other things, you must provide information on:

  • your sales
  • output VAT (VAT on what you have sold)
  • input VAT (VAT on what you have purchased)

The difference between output VAT and input VAT determines whether you pay or get a refund of VAT.

Fill in the VAT return on the Swedish Tax Agency's website

 

Remember!

When you add VAT, you must do so on the full amount that the customer pays for the goods or services, excluding any interest.

How often do I have to submit a VAT return?

When you submit your application/notification of business registration to the Swedish Tax Agency when starting your business, you indicate how often you want to report VAT.

Table: Reporting periods depend on turnover

Swipe
TurnoverPossible reporting periods
Maximum SEK 1 millionOnce a year, every three months or every month
Maximum SEK 40 millionsEvery three months or every month
More than SEK 40 millionsEvery month

On the register extract that the Swedish Tax Agency sends out when you register for VAT, it says how often you have chosen to report your VAT. On the Swedish Tax Agency's website, you will also find information on the dates that apply for submitting a VAT return. When you have to declare VAT on skatteverket.se

When you have to declare VAT on the Swedish Tax Agency's website (in Swedish)

Change VAT reporting period

If you want to change how often you have to report VAT, the easiest way to do so is to submit a notification of change here on verksamt.se. If you make a change so that you report VAT more often, you must wait at least 24 months until you can switch back to reporting less frequently.

F-tax, VAT, employer and SNI

You can also use the change notification form (SKV 4639) to change your VAT registration.

Go to the change notification form (SKV 4639) on the Swedish Tax Agency's website (in Swedish)

If you sell goods and services to VAT-registered buyers (usually companies) in another EU country, you should not charge VAT. If the buyer is not registered for VAT, you must charge Swedish VAT.

Guide to trading goods with other countries on the Swedish Tax Agency's website (in Swedish)

If you sell your services and goods outside the EU, you sometimes have to add Swedish VAT. In order to trade goods with countries outside the EU, your company must have an Eori number. You apply for it on the Swedish Customs' website.

Sales to countries outside the EU on the Swedish Tax Agency's website (in Swedish)

Eori stands for "Economic Operator Registration and Identification" and is a unique registration number to be used for all customs-related activities within the EU.

Application for EORI number on the Swedish Custom's website

In certain industries, special rules for VAT apply, for example in the construction industry.

Special VAT rules on the Swedish Tax Agency's website (in Swedish)