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Sweden

 

News & Tips

Voluntary registration - No reverse charge mechanism [Tip]

Your company is entitled to register voluntary for VAT in Sweden. In this case, reverse charge mechanism as laid down by Art. 194 of the VAT Directive can no more be used and your company must charge Swedish VAT accordingly.


Special reverse charge in the construction industry [Tip]

Special rules apply regarding certain construction services on real estate in Sweden.


Deduction on VAT [News]

As from 01/01/2017, the deductibility of input VAT on expenses relating to lunch, dinner, dinner parties or other refreshments will be calculated on a taxable basis of maximum of SEK 300 per person per event.

More VAT News & Tips - Sweden


DOING BUSINESS IN SWEDEN [SE] - VAT GUIDE

 

General

VAT Directive

Sweden

What is the structure of the VAT number?

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified.

 

Swedish VAT numbers have 14 characters [SE + 12 digits].

 

What is the local name of the tax?

 

Mervardesskatt [MOMS]

 

VAT rate

VAT Directive

Sweden

 VAT rates

Member States must apply a standard VAT rate [not lower than 15%] which must be the same for the supply of goods and for the supply of services.

Member States may apply either one or two reduced rates [not lower than 5%] only to supplies of goods or services as listed in the Annex III of the VAT Directive.

 

Sweden applies a standard VAT rate of 25% and two reduced VAT rates: 6% and 12%.

See VAT rates applied in the EU.  

VAT return

VAT Directive

Sweden

How is the tax period determined? 

The tax period shall be set by each Member State at one month, two months or three months.

Member States may, however, set different tax periods provided those ones do not exceed one year. 

Monthly/Quarterly

Your company has to report its VAT position by filing periodical VAT returns on a quarterly basis if your annual turnover does not exceed SEK 40 million and on a monthly basis otherwise [with the possibility to opt for monthly submission after notifying the tax agency].  

 

When should periodical VAT return be filed?

The VAT return shall be submitted by a deadline to be determined by Member States.

That deadline may not be more than two months after the end of each tax period.

 

Your company can choose to submit VAT returns  by electronic means between the 1st of the month after the return period and the 12th of the second month following the tax period. Large companies [turnover exceeding SEK 40 million] must always report VAT on the 26th of the month after the return period.

 

Statement

VAT Directive

Sweden

Annual recapitulative statement

Is this requirement laid down in the country and what is the filing deadline?

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.

That return shall provide all the information necessary for any adjustments.

 

Your company is not required to file any summarizing annual VAT return in Sweden.

Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]

Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.

The recapitulative statement shall be submitted within a period not exceeding one month.

 

The recapitulative statement must be drawn up for each calendar month and submitted to Swedish VAT authorities before the 25th day of the month following the reporting period.

The Swedish VAT authorities may decide, in some cases, that the ESL must be submitted once per calendar quarter. A condition for this is that the value of the intra-EU supply of goods does not exceed SEK 500.000 for the current calendar quarter or any of the previous four calendar quarters. 

Payment

VAT Directive

Sweden

What is the payment deadline?

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. 

Member States may, however, set a different date for payment of that amount.

 

 

VAT due on the same date as the VAT return should be filed.

Are interim payments required?

Member States may require interim payment to be made.

Interim payments are not required.

VAT refund

VAT Directive

Sweden

VAT refund for companies VAT registered in the country.

Is any VAT credit automatically carried forward or refunded?

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.

 

A VAT credit is in principle automatically carried forward to the next period, unless a tax refund has been applied for. At the request of the taxpayer, the VAT surplus is refunded within 31 days of submission of the tax return.

Special measures for foreign companies

VAT Directive

Sweden

Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.

SUPPLY OF GOODS

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Reverse charge is applicable to  all supplies of goods carried out by a supplier not established in Sweden  provided the customer is a taxable person registered for VAT purposes in Sweden.

Optional reverse charge [art. 194 of the VAT Directive] for non-resident provider. 

SUPPLY OF SERVICES

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Reverse charge is only applicable to certain services connected to real estate provided the customer is a taxable person registered for VAT purposes in Sweden.

Have simplification measures been taken to avoid registration of the foreign company for the goods held on consignment in the country?

 

No

No simplification measures are available for consignment stock.

Foreign supplier is obliged to be registered for VAT purposes in Sweden. The local sale is however subject to a reverse charge provided conditions are met.

 

Do special arrangements apply to "call-off-stock"?

 

No

No simplification measures are available for call-off-stock.

Foreign supplier is obliged to be registered for VAT purposes in Sweden. The local sale is however subject to a reverse charge provided conditions are met.

 

Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?  

Triangulation simplification measures can be applied even if the middleman B is VAT registered as a non-established company in Sweden [Member State C].

 

VAT on import

VAT Directive

Sweden

VAT warehousing regime

Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.

 

Sweden has introduced a VAT warehousing regime applicable under specific conditions.

VAT on importation – Postponed accounting via the VAT return.

Is it possible for a company to pay the import VAT via the periodical VAT return?

Member states may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return  to be submitted.

 

Postponed accounting via the VAT return is possible in Sweden [01/01/2015]. A deferred payment for VAT and customs [similar delay] is however possible under specific conditions.

 

Miscellaneous

VAT Directive

Sweden

Intrastat Threshold  

Dispatches: SEK 4,500,000

Arrivals : SEK 9,000,000

Distance Sales - Threshold  

SEK 320,000

See various thresholds applied in the EU

 

Intra-EU acquisitions - Threshold   SEK 90.000
Ministry of Finance   website

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