Report and pay VAT

If you run a business and sell goods or services in Sweden, you usually need to charge VAT to your customers — this is called output VAT.

When you buy goods or services for your business, you also pay VAT — this is called input VAT. When you report to the Swedish Tax Agency, you calculate the difference between output VAT and input VAT.

Pay VAT

If you have charged more VAT from your customers (output VAT) than you have paid on your purchases (input VAT), you pay the difference to the Swedish Tax Agency.

Get VAT Back

If you have paid more VAT on your purchases than you have charged your customers, you get the difference back from the Swedish Tax Agency.

Pay and get VAT back at the Swedish Tax Agency (in Swedish)

VAT exemption for businesses with low annual turnover

If your company’s annual turnover in Sweden is SEK 120,000 or less and your business is based in Sweden, you usually do not need to register for VAT. This means you should not add VAT to your sales, but you also cannot deduct input VAT. However, you can always choose to register for VAT even if your annual turnover is SEK 120,000 or less.

There are also situations where you must be registered for VAT regardless of your sales amount.

Register your business for VAT at the Swedish Tax Agency

In certain cases, you do not need to register your business for VAT at the Swedish Tax Agency

Different VAT rates

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

Register your business for VAT

When you start, run, or take over a business, you may need to register your company for VAT. Most businesses are subject to VAT, but some are exempt, such as those in healthcare, social services, banking, and insurance.

When you register for VAT, you will need to make a few choices, such as how often you will report VAT, your estimated turnover, and which accounting method you want to use. The fastest way to register is through our online service at verksamt.se, but you can also submit a form to the Swedish Tax Agency if you cannot use the online service.

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)

Submit a VAT return

Companies that are VAT-registered must always submit a VAT return, even if there is no VAT to report. The VAT must be paid and available in the tax account no later than the date the VAT return is due at the Swedish Tax Agency.

You can submit your VAT return:

• via your accounting system if your software provider offers this service.
• through the Swedish Tax Agency’s online service Submit VAT return.
• by paper return.

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

How often do I have to submit a VAT return?

When you register your business with the Swedish Tax Agency as part of starting your company, you specify how often you want to report VAT.

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 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)

VAT on sales to countries inside the EU

If you sell your goods and services to other businesses within the EU, you usually do not add Swedish VAT. Instead, the buyer must report VAT in the other EU country.

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

If your business has a low annual turnover, you may in some cases be exempt from VAT when selling goods or services to another EU country. To be exempt from VAT, you need to submit a notification to the Swedish Tax Agency using the online service “Momsundantag när du säljer till andra EU-länder.”

VAT-exempt sales to other EU countries at the Swedish Tax Agency

If you sell to non-taxable persons, such as private individuals, you generally need to add Swedish VAT to the sale. In some cases, you may need to register for VAT in the buyer’s country. To make reporting and payment easier, you can instead apply to report VAT in one single country, even if your buyers are located in different countries.

Apply to report distance sales through One Stop Shop (OSS) at the Swedish Tax Agency

VAT on sales to countries outside the EU

If you sell your services and goods outside the EU, you may in some cases not charge Swedish VAT on the sales.

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

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. 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

Special VAT rules for certain industries

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)