Your professional business partner in Sweden

TIMEVAT helps foreign companies in most industries with registration, reporting and compliance in the Sweden. We are your VAT experts and consultants towards the Swedish authorities.

If a company not established in Sweden is providing ‘taxable supplies’ of goods or services in Sweden, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Sweden assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Sweden. Some of the most common examples are:

  • Importing goods into Sweden from outside the European Union
  • Buying and selling goods in Sweden (excluding domestic reverse charge)
  • Selling goods from Sweden which are delivered to customers outside of Sweden (business or private customers)
  • Acquiring goods in Sweden from another EU country (Intra-community acquisitions)
  • Holding inventory at Amazon or other in Sweden for sale, distribution or consignment
  • When total E-commerce sales of goods to consumers in EU, exceeds the threshold of EUR 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Sweden, you should contact TIMEVAT immediately. We speak the language, have easy access to the Swedish authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT RatesVAT DesignationVAT Number FormatDistance Selling ThresholdIntrastat Threshold
25%(Standard)MomsSE123456789012€ 10,000 *)SEK 15,000,000(Arrivals)
6/12%(Reduced)SEK 4,500,000(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

VAT return periods
Monthly or quarterly

Annual returns

EC Sales Lists frequency
Monthly or quarterly

EC purchase lists

Other reporting requirements

Reverse charge
Services or goods provided by a non-established to a VAT registered customer in Sweden are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Sweden.

Fiscal repræsentation
A business established in a country outside the EU must generally appoint a tax representative to register for VAT in Sweden.