More VAT News & Tips - Sweden

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Import VAT – Deferred payment [01/01/2015]

Since 01/01/2015, companies registered for VAT purposes in Sweden are to report import VAT to the Swedish Tax Agency and not, as previously, to Swedish Customs. No transitional arrangements or exceptions apply. As a result, import VAT must now be included in the VAT return. Tax code B00 should no longer be used by VAT registered businesses. Instead, the importer must calculate the VAT tax base and report it to the Swedish Tax Agency in the VAT return accordingly.

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 [Art. 211 of the VAT Directive].

Intrastat threshold for deliveries

As from 01/01/2015, intrastat threshold for arrivals will be increased from SEK 4,500,000 to SEK 9,000,000. Intrastat threshold for dispatches [SEK 4,500,000] remains unchanged.