VAT guide for Sweden

Discover the ins and outs of VAT in Sweden, from rates and compliance to Intra-Community VAT. Everything you need to know about Swedish VAT is right here.

VAT Guide for Sweden

Welcome to our informative guide on VAT (Value Added Tax) for Sweden, devised for e-commerce sellers within Europe aiming to penetrate the Swedish market. Grasping the nuances of the Swedish VAT system is vital for the successful and compliant operation of your business in line with both Swedish and European Union VAT regulations. This guide lays out indispensable information on VAT rates for different items, the process for VAT registration, filing necessities, and other key considerations.

VAT Rates in Sweden: 2024

Sweden, as an EU member state, sets its VAT rates according to the guidelines stipulated by the EU, with the standard rate not falling below the minimum threshold of 15% set by the EU. As a VAT-registered business in Sweden, it’s crucial to charge the appropriate VAT rate on your transactions and to remit the collected tax to the Swedish Tax Agency (Skatteverket).

Here are the VAT rates applicable in Sweden:

RateTypeGoods or Services Covered
25%Standard VAT rateMost goods and services, including all items not specified below.
12%Reduced VAT rateFoodstuffs, non-alcoholic beverages, hotel stays, and restaurant services.
6%Further reduced rateBooks, newspapers, magazines, concerts, and transportation of passengers.
0%Zero rateExported goods, services related to international transportation, and certain services outside Sweden.

Swedish VAT Compliance

Navigating VAT compliance is an integral part of conducting business within Sweden. Compliance involves obtaining a Swedish VAT number and timely VAT return filing and payment.

How to Register for VAT in Sweden

All businesses conducting taxable sales in Sweden are required to register for VAT. The registration process includes:
  1. Application Submission: Fill out the VAT registration form that is available through the Swedish Tax Agency’s website or at their local offices.
  2. Documentation Provision: Include necessary documents such as a certificate of incorporation, proof of identity of company officials, and a detailed business operation plan within Sweden.
Following the review of your submission, the Swedish Tax Agency will grant you a VAT registration number, essential for all VAT-related activities in Sweden.

Swedish VAT Returns

VAT-registered businesses in Sweden need to file VAT returns periodically. The exact timing and frequency of these filings can depend on the specific circumstances of your business.
  • Electronic Filing: VAT returns must be filed electronically via the online services provided by the Swedish Tax Agency.
  • Submission and Remittance: It is important to adhere to filing deadlines and payment dates to avoid penalties and interest charges for late submission.
For precise instructions on filing VAT returns or information on any recent regulatory updates, it is suggested to consult with the Swedish Tax Agency or a tax consultant well-versed in Swedish VAT regulations.

VAT-Related Fines in Sweden

To avoid financial sanctions, it is important to comply with VAT obligations. The Swedish Tax Agency can impose fines for various infractions, which are outlined below:
Infraction Type Penalty Description Fine / Penalty Range
Late Filing Failure to file a VAT return within the deadline. Penalties can be calculated based on the amount of VAT that should have been reported, with a minimum fixed amount.
Late Payment Delayed payment of VAT due. Interest charges accrue on overdue amounts from the due date until payment is complete.
Errors in Filing Mistakes or incomplete information on VAT returns. Fines vary depending on the nature of the error and whether it led to underpayment of VAT.
Non-Compliance with Registration Failure to register for VAT when necessary. Penalties may include backdated VAT charges, interest, and additional fines.
Record-keeping Deficiencies Inadequate VAT records or invoices. Financial penalties depend on the severity and potential tax loss due to the inadequate record-keeping.
Please note that the specifics of these penalties can change, and it is advisable to verify the current guidelines with the Swedish Tax Agency or seek advice from a professional tax advisor.

VAT Registration Thresholds in Sweden

For businesses with operations in Sweden, understanding the VAT registration thresholds is crucial:

  • For local businesses: VAT registration is compulsory when the turnover exceeds 30,000 SEK in a 12-month period.
  • For EU-based businesses: Required to register for VAT from the first taxable sale to Swedish consumers, with no threshold.
  • For non-EU-based businesses: Typically required to register for VAT from the first sale, although a fiscal representative might be necessary.

VAT thresholds and regulations are subject to periodic reviews and updates. To ensure compliance, always refer to the latest information from the Swedish Tax Agency or consult with a tax consultant experienced in Swedish VAT law.

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Do you have inventory stored abroad because you sell through Amazon FBA, for example, or use a European fulfillment center? Then you need an European VAT registration in that country! Save yourself the paperwork and let us apply for your VAT registration.

Where can I use the VAT registration?

You can use the VAT number for any business purpose. For example, when selling through Amazon,, Shopify or another platform. The number is also valid if you are going to do business locally that requires a European VAT number.

If you have a VAT registration abroad, you will also have to file VAT returns there. How often and when to do so, depends on the country. It can be monthly, or quarterly.

We understand that you don’t feel like doing all the VAT administration. So leave it to us: link your sales accounts to Staxcloud, so we can always accurately file your European VAT return. Then you won’t spend any more time on VAT returns.

July 1, 2021, the One Stop Shop went into effect, also known as the One-Stop Shop system. Do you sell more than €10,000.- across borders every year? Through this new regulation, you declare your VAT of all the countries in which you do business at once. If you have all your stock in your country of residence, you no longer need a VAT number in those other countries. In the One Stop Shop declaration, you declare every cross-border sale within the EU.

That involves quite a bit of math. Especially if you sell through multiple platforms! We’ve come up with something on that: you can link all your sales channels (Amazon,, Shopify and more) to Staxcloud. This way you always have all your VAT data at hand, and within 5 minutes you have your One Stop Shop declaration arranged. Staxcloud does the calculations, and our Staxxers handle the declaration further. Handy right?

A tariff is a tax on imported goods, and the tariff number, also called a tariff code or HS code, gives customs officials more information about what kind of item is being imported. The standard code is a six-digit number, but some countries have codes of 8 or 10 digits.

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Other guides
VAT guide for Denmark
VAT guide for Austria
VAT guide for Sweden
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Dealing with VAT

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Vat consult for e-commerce

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Janine Bouwmeester

VAT consultant