Swedish VAT Return

When 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. a

What do you need to file a 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