VAT in Sweden
If you are a foreign company selling to or trading with Sweden, you must address Swedish VAT requirements as soon as your activities trigger a VAT liability in the country. Sweden has a standard VAT rate of 25%, and there is no registration threshold for foreign, non-established businesses: in principle, you must register for VAT before the first VATable transaction takes place. Sweden uses the Swedish krona (SEK), not the euro, and the relevant authority is Skatteverket (the Swedish Tax Agency).
VAT rates, thresholds, and formats in Sweden
| Subject | Sweden (2026) |
|---|---|
| Standard rate | 25 % |
| Reduced rates | 12% and 6%. The rate for food products is temporarily reduced from 12% to 6% for the period from 1 April 2026 to 31 December 2027. Restaurant services remain at 12%. |
| Zero rate (0%) | Including exports outside the EU and VAT-exempt EU supplies to VAT-registered purchasers. |
| Registration threshold | Swedish companies: SEK 120,000/year (approx. EUR 10,600). Foreign/non-established: no threshold; registration required before the first VAT-liable transaction. |
| Distance selling threshold (OSS) | €10,000 in total B2C distance sales within the EU per calendar year. |
| VAT number format | SE followed by 12 digits, e.g., SE556123456701 (typically ends in 01) |
| Reporting period | Monthly, quarterly, or annually, determined by the Swedish Tax Agency based on turnover. |
| Fiscal representative | EU-based companies: generally no requirement. Non-EU companies: should typically appoint a representative. |
Note the temporary VAT rate for food: from 1 April 2026 through the end of 2027, food will be taxed at 6% instead of 12%. This also applies to takeaway food, whereas food consumed on the premises at a restaurant remains subject to the 12% rate. If you trade in food products in Sweden, it is important to make the correct distinction so that you do not charge too little or too much VAT.
E-commerce and webshop: OSS, warehouse and Amazon
If you sell goods to Swedish consumers via your webshop, the location of your goods determines how VAT is handled. For purely cross-border B2C distance sales from another EU country, the common EU threshold of EUR 10,000 applies. Once your total distance sales within the EU exceed this limit, the sales are subject to VAT in the customer's country, and here you can advantageously use One Stop Shop (OSS), so you don't have to register in each individual EU country.
However, OSS does not cover everything. If you have a warehouse in Sweden, import goods to Sweden, or sell from a Swedish warehouse, you will need a local Swedish VAT registration, regardless of whether you use OSS for your other distance selling. This is particularly relevant for companies that use Amazon. Amazon has opened its own marketplace in Sweden, and if you store goods in a Amazon Fulfillment Center in the country, this generally triggers a VAT registration obligation starting with the very first item in stock. Read more about how to get started correctly with Danish e-commerce to the EU.
B2B and reverse charge
When conducting B2B business with Swedish companies, the reverse charge rules often apply. When a business without a permanent establishment in Sweden supplies goods or services to a VAT-registered Swedish customer, the VAT liability can be shifted to the buyer, who then accounts for the VAT. This means that, in many situations, you do not need to charge Swedish VAT yourself—provided the situation has been correctly assessed. There are several exceptions to these rules, and an incorrect assessment can prove costly. If you are unsure whether the reverse charge applies to your specific supply, please contact us.
VAT refund in Sweden
If your company has incurred expenses in Sweden, you can often reclaim the VAT paid. This applies to expenses such as trade fairs, conferences, hotels, meals, business entertainment, fuel, taxis, and advertising, as well as purchases of goods and services. Certain items are subject to special rules; for instance, car rental costs are typically only partially refundable. EU-based companies usually apply for a refund via their home country’s portal under the 8th Directive, whereas non-EU companies use the 13th Directive scheme. If you are already VAT-registered in Sweden, the deduction is usually handled on an ongoing basis through your Swedish VAT return. Read more about VAT refund.
Here is how TIMEVAT helps you in Sweden
TIMEVAT is your specialist partner for international finance and exports, boasting years of experience in international VAT. We speak the language, know the local procedures, and have easy access to the authorities. As your VAT representative, we act as your extended arm to the authorities and look after your business as if it were our own.
- Registration for Swedish VAT at the Skatteverket
- Filing and Compliance and ongoing VAT reporting
- VAT Refund of VAT paid in Sweden
Ready to get started in Sweden?
We handle registration, reporting, and correct VAT management, so you can focus on selling.
Contact us todayFrequently asked questions about VAT in Sweden
What is the VAT rate in Sweden?
The standard VAT rate in Sweden is 25%. There are reduced rates of 12% and 6%. The rate for food products is temporarily reduced from 12% to 6% for the period from 1 April 2026 to 31 December 2027, while the rate for restaurant services remains at 12%.
When does my company need to register for VAT in Sweden?
Foreign companies without a fixed establishment in Sweden are not subject to a registration threshold and must, as a general rule, register before the first VATable transaction takes place. This applies to, among other things, imports into Sweden, maintaining stock in Sweden, local sales, and sales from Swedish stock. Swedish companies are only required to register once their annual turnover exceeds SEK 120,000.
What is the Swedish VAT number format?
A Swedish VAT number consists of the country code SE followed by 12 digits and typically ends in 01, for example SE556123456701.
How often do I need to file a VAT return in Sweden?
The Swedish Tax Agency determines your reporting period based on turnover and activity. The period can be monthly, quarterly, or annual. Businesses with higher turnover typically report on a monthly basis.
Do I need a fiscal representative in Sweden?
As a general rule, companies established within the EU do not need a fiscal representative to be VAT-registered in Sweden. Conversely, companies established outside the EU should typically appoint a representative to handle registration and reporting. TIMEVAT can act as your VAT representative.
Does OSS cover my sales to Sweden?
OSS can simplify your B2C distance sales to Swedish consumers once your total EU distance sales exceed EUR 10,000. However, OSS does not replace a local Swedish VAT registration if you hold stock in Sweden, import goods into Sweden, or sell locally from Swedish stock—for example, via Amazon.
