Swedish VAT Number Registration
When do you need a Swedish VAT number?
If you offer taxable goods or services in Sweden, you may have to be registered locally. In the following cases, you will need a Swedish VAT registration:
- When you’re importing goods into Sweden;
- If you make intra-community sales (dispatches) or purchases (acquisitions) from other countries in the European Union;
- If you’re trading goods within Sweden;
- When you store your goods locally in Sweden;
- ‘Distance selling’ from someone on the internet to a consumer in Sweden (if you exceed 10.000 euro’s in sales, you can use the OSS registration);
- If you organize or run a live event in Sweden with paid admission.
- If you sell goods online through Amazon. If you sell goods in other EU countries through the Pan-European* FBA** programme, you must register directly for VAT in those EU countries.
*Are you planning to sell Pan-European through Amazon? Then you should note that you will become liable for VAT in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic). **FBA stands for Fulfilment by Amazon. Amazon’s warehouses are called “fulfilment centres”.
One Stop Shop VAT Application in Sweden
Since July 1, 2021, the threshold amounts for intra-EU distance sales per EU country have been abolished. In its place, a single threshold of €10,000,- has been established (applicable to all intra-EU distance sales of goods, along with the sale of digital services to consumers in the EU).
As soon as you exceed the threshold of €10,000, you charge the VAT rate of the EU country where your customer is located. Then you qualify for the One Stop Shop. You then make a VAT declaration to the Tax Authorities once a quarter. They then ensure that all VAT is distributed over the correct countries.
You can arrange your foreign VAT declaration in 2 ways:
- You make a local VAT declaration per EU country in which you have sold.
- You submit a One Stop Shop declaration to the Tax Authorities once a quarter. To do this, register your business for the ‘Union scheme‘ within the new system.
Requesting a Swedish VAT number for Amazon FBA
To sell successfully on Amazon, it’s best to set up stock locally. If you do so, it means that your customer will receive the product already the next day. If you make use of Fulfillment by Amazon (FBA), your products can be stored in their local warehouses.
Since Amazon has a logistical center in Sweden, it is obligatory to have a local VAT number when making use of FBA. If you do not register (timely), your Amazon account will be blocked and your sales will be impeded.
What do you get when you apply for a Swedish VAT number?
Applying for a Swedish VAT number includes the following documentation:
- The Swedish VAT number.
The format of the VAT number consists of the letters SE followed by a 12-digit code. The last two numbers of the 12 are almost always 01. So an example of a Swedish VAT number is SE121212121201.
If we apply for the VAT number for you, we will arrange this documentation for you.
How can you apply for a Swedish VAT number?
Would you like us to apply for a Swedish VAT number on your behalf? You can submit a request directly through this button. If you want more information or have questions, you can also schedule an appointment for a no-obligation personal consultation.