Swedish VAT return

In order for your e-commerce company to achieve a full VAT compliance, you need to know a bit about how the legislation surrounding VAT returns in different countries. For this article, we will take a look at Sweden VAT rates and other rules surrounding VAT return in Sweden.

VAT rates Sweden

Sweden has three different rates for VAT. These are the following:

  • 25% VAT as a general VAT rate in Sweden. It applies to most goods and services
  • 12% VAT as the rate that is charged on food, hotels, and artist’s own sales of works of art
  • 6% VAT rate which applies to newspapers, magazines, books, concerts, and passenger transport (both public and private)

For international transport, the VAT rates are 0%, as agreed upon between EU countries. In the case of international transport, the rate of the country of destination applies.

Swedish E-commerce figures

Sweden has several e-commerce platforms on which the above described sales tax apply. The biggest e-commerce sellers in Sweden are:

      Name                          Net sales

  1. netonnet.se             705 million euros 
  2. elgiganten.se          497 million euros
  3. apotekhjartat.se      460 million euros
  4. apotea.se                457 million euros
  5. amazon.se              418 million euros

How often should you file VAT returns in Sweden?

From the point you have received your Swedish VAT number, you are obliged to file your VAT returns with the Swedish tax authorities. These have to be done periodically, but the periods differ between companies. It mostly depends on revenue and size of the company.

Small companies with a total revenue of less than 1 million Swedish crowns (around 94.000 euros) can opt to either file their VAT every year, every three months, or every month.

If your company is a bit bigger and has a total revenue of between one and 40 million Swedish crowns (between 94.000 and 3.8 million euros), you can opt to file your VAT every three months or every month.

The largest companies with a total revenue of more than 40 million Swedish crowns per year, so around 3.8 million euros, have to do their VAT returns every month.

As soon as you received your Swedish VAT number, the tax authorities will tell you every how often you have to file your VAT returns. 

What do you need to file with your Swedish VAT return?

The Swedish tax authorities will ask you to fill in several forms when you file your VAT return. Besides that, you’ll need the following documents:

  • a deed of incorporation of your company
  • a copy of your passport (if you are a sole seller)
  • an authorization from the tax representative of your company, if applicable

How much does it cost to have your Swedish VAT return filed?

Running your international e-commerce business deserves your attention. To file your Swedish VAT return yourself, you need quite a bit of knowledge of the Swedish tax legislation, the Swedish language and the necessary documentation. As a result, most entrepreneurs find their tax administration extremely time-consuming and complicated. Our experts at Staxxer are ready to take care of your VAT return. 

  • Do you sell via 1 platform (for example Amazon, Zalando, Shopify, eBay or your own webshop)?
  • Do you sell through multiple platforms?
    • Then we will arrange your VAT return for only €119,- per VAT return. 

Need help with your Swedish VAT return or don’t feel like arranging it yourself? We are happy to help you!

Swedish VAT return