VAT Sweden Guide

Both EU and non-EU companies doing business in Sweden may, under certain circumstances, be required to register for VAT. Read our Sweden VAT guide to better understand the rules in Sweden and how they might affect your business.

Updated October 2026: registration threshold (SEK 120,000), temporary 6% food VAT rate, VAT agent rules, late-filing fee, interest and Intrastat thresholds corrected; added e-invoicing, non-resident registration and VAT refund sections.

What is the VAT rate in Sweden?

VAT in Sweden is known as Mervärdesskatt (Moms). The standard Swedish VAT rate is 25%, one of the highest in the EU. Sweden also has two reduced rates of 12% and 6%, as well as a 0% VAT rate. 

Registering for VAT in Sweden

Businesses based in Sweden with an annual turnover exceeding SEK 120,000 must register for VAT. There is no minimum threshold for non-resident businesses.

Businesses and individuals must register for VAT in Sweden once their intra-community distance sales reach the €10,000 threshold (unless registered with the One Stop Shop). This is in line with the rest of the European Union following new rules introduced on July 1, 2021. If storing products in Sweden or participating in an FBA (Fulfilled-by-Amazon) program that includes Sweden, VAT registration is also required.

To register for Swedish VAT, businesses should apply via the Swedish Tax Authorities. Non-Swedish businesses can apply through Skatteverket's e-service or by posting form SKV 4632. It usually takes around four to six weeks to receive a Swedish VAT number.

Fiscal representative in Sweden

A fiscal representative (VAT agent) is required for companies established outside the EU and the Nordic countries that must pay VAT in Sweden. Businesses established in an EU or Nordic country can choose whether to appoint one. They will be jointly liable for any Swedish VAT due.

Swedish VAT return filing and penalties

Depending on the annual turnover of your business, Swedish VAT returns need to be submitted monthly, quarterly, or annually.

• Submit a monthly VAT return if the annual turnover is above SEK 40 million.
• Submit a quarterly VAT return if the annual turnover is between SEK 1 million and SEK 40 million.
• Submit an annual VAT return if the annual turnover is below SEK 1 million (when VAT return is required).

The Swedish Tax Agency will inform you how often you need to report your VAT. 

Monthly Swedish VAT returns are due on the 26th of the month (27th in December) following the end of the VAT return period.

Quarterly VAT returns are due on the 12th of the second month following the end of the VAT return period. Returns due in January or August should be submitted by the 17th of the second month following the end of the VAT return period.

Annual Swedish VAT returns are due on the 26th of the second month (27th of the second month when the return is due in December) following the end of the VAT return period.

Filing a VAT return late triggers a late-filing fee of SEK 625. Unpaid tax not settled by the due date is charged high cost interest, currently 17.5% a year (the base rate of 2.5% plus 15 percentage points).

Swedish Intrastat declarations

Both resident and non-resident companies moving goods across Swedish borders may be required to submit Intrastat declarations. Intrastat returns must be filed by the 10th working day after the end of the reporting month, and businesses that do not report can be ordered to do so under penalty of a fine. For 2026, the annual thresholds are SEK 15,000,000 for arrivals and SEK 12,000,000 for dispatches.

Reverse charge in Sweden

The reverse charge mechanism shifts the responsibility for reporting and paying VAT from the supplier to the recipient of certain goods or services. When supplies of goods are made by a foreign supplier to a VAT-registered customer in Sweden, the reverse charge mechanism applies (provided the supplier isn’t VAT-registered in Sweden). For supplies of services to Sweden, the reverse charge only applies to those related to real estate (when the customer is VAT-registered).

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E-invoicing and digital reporting in Sweden

Sweden requires e-invoicing for sales to the public sector, but not between private businesses. There is no real-time digital reporting system for VAT.

• Sales to the public sector (B2G): Under the Act on electronic invoicing in public procurement (2018:1277), Swedish public bodies must receive and process e-invoices that follow the EU standard EN 16931. The format used is Peppol BIS Billing 3.0 (European Commission eInvoicing country page).
• Sales between businesses (B2B): E-invoicing is optional and depends on agreement between the buyer and seller. No B2B mandate has been announced.
• ViDA: Under the EU's VAT in the Digital Age package, e-invoicing and digital reporting for intra-EU B2B supplies become mandatory from 1 July 2030.

How do non-resident businesses register for VAT in Sweden?

Non-resident businesses register with the Swedish Tax Agency (Skatteverket), either online or by post. There is no registration threshold for non-EU businesses.

• Choose how to apply. Use the e-service for registering foreign companies, or print and post form SKV 4632, "Tax application – limited tax liability in Sweden".
• Attach proof of your business. A legal entity must include a document such as a company register extract showing its name, address, authorised signatory and type of business.
• Appoint a VAT agent if needed. Businesses established outside the EU and the Nordic countries must have a VAT agent established in Sweden. Use form SKV 5703 or an equivalent power of attorney (Skatteverket).
• Wait for the decision. Skatteverket handles applications in the order it receives them and may ask for more information.

VAT refunds for foreign businesses in Sweden

Businesses that are not established in Sweden, and do not have to register for VAT there, can reclaim Swedish VAT on business costs.

• EU businesses apply through the online portal of their own tax authority. The deadline is 30 September of the year after the refund period.
• Non-EU businesses use form SKV 5801. Skatteverket must receive it by 30 June of the following year. The minimum claim is SEK 500 for a full calendar year, or SEK 4,000 for a shorter period of at least three months. A certificate of taxable status, issued within the last 12 months, must be included (Skatteverket).