Are you selling via Amazon FBA or your own webshop and storing inventory in Sweden? Then you need to deal with VAT filing Sweden 2026. The Swedish Tax Agency, Skatteverket, has strict rules and deadlines that differ from those in the Netherlands. In this article, we outline when you need to file, how often, which deadlines apply in 2026, and exactly which steps to take. So you know what is expected of you and can avoid penalties.
When do you need to file a VAT return in Sweden?
The trigger for a local Swedish return is: you store inventory in Sweden. This can be through storing products yourself in your own fulfilment location or an Amazon warehouse, or by using Amazon FBA, where Amazon can store your products in Swedish warehouses and ship from there.
Are you selling remotely from the Netherlands to Swedish consumers? Then the EU threshold of €10,000 applies. If you exceed this threshold, you charge the Swedish VAT rate. You can declare those sales via the One Stop Shop (OSS) in the Netherlands, or you may choose to register locally in Sweden and file returns there. However, as soon as you have inventory in Sweden, a local Swedish registration and return is always mandatory, regardless of whether you also use OSS.
Which returns exist in Sweden?
If you have a Swedish VAT number, you deal with two types of returns:
- The VAT return (momsdeklaration). This is your regular return where you offset the VAT due on your sales against the deductible input tax. You submit this digitally via Skatteverket’s e-service (“Mina sidor”).
- The EC Sales List (periodisk sammanställning). If you supply goods or services to VAT-registered businesses in other EU countries (intra-Community supplies), you report these separately in the periodisk sammanställning. Skatteverket uses this overview to verify cross-border EU transactions.
The Swedish VAT rates are: 25% (standard rate), 12% (reduced rate, including food, restaurant visits, hotel stays), 6% (low rate, including books, newspapers, passenger transport, events) and 0% (zero rate/exemption, including exports and certain intra-Community supplies).
Overview: which return, how often, and which form?
| Return | How often? | Deadline | Form |
|---|---|---|---|
| VAT return (large businesses, turnover > SEK 40m) | Monthly | The 26th of the month after the filing period | Momsdeklaration |
| VAT return (turnover ≤ SEK 40m) | Monthly or quarterly | The 12th of the second month after the filing period | Momsdeklaration |
| VAT return (small businesses, turnover ≤ SEK 1m) | Annually | The 26th of the second month after the financial year | Momsdeklaration (helårsmoms) |
| EC Sales List – goods | Monthly | The 20th (paper) / 25th (digital) of the month after the period | Periodisk sammanställning |
| EC Sales List – services | Quarterly | The 20th (paper) / 25th (digital) of the month after the quarter | Periodisk sammanställning |
How often do you need to file?
How often you file in Sweden depends on your turnover (the so-called beskattningsunderlag, the taxable base):
- Turnover up to SEK 1 million: you may file annually (helårsmoms).
- Turnover up to SEK 40 million: you file quarterly by default, but may opt for monthly. The deadline falls on the 12th of the second month after the period.
- Turnover above SEK 40 million: you must file monthly, with a stricter deadline (the 26th of the month after the period).
For most Dutch e-commerce businesses with Amazon FBA inventory in Sweden, this means monthly or quarterly filing. Note: if you make intra-Community supplies of goods, the EC Sales List is always monthly (unless you stay below SEK 500,000 per quarter, in which case quarterly filing is permitted).
The 2026 deadlines at a glance
The most important filing dates for 2026. If a deadline falls on a weekend or public holiday, it shifts to the next working day.
Monthly return, turnover ≤ SEK 40 million (12th of the second month after):
- January 2026 → 12 March 2026
- February 2026 → 13 April 2026 (12 April falls on a weekend)
- March 2026 → 12 May 2026
Monthly return, turnover > SEK 40 million (26th of the following month):
- January 2026 → 26 February 2026
- February 2026 → 26 March 2026
- March 2026 → 27 April 2026 (26 April falls on a weekend)
Quarterly return (12th of the second month after the quarter):
- Q1 2026 → 12 May 2026
- Q2 2026 → 17 August 2026 (deadline shifts)
EC Sales List (periodisk sammanställning): digital filing by the 25th of the month after the period; paper by the 20th. Always verify your exact dates in Skatteverket’s e-service, as it accounts for weekends and Swedish public holidays.
Key point for 2026: from 1 April 2026, Sweden temporarily reduces the VAT rate on food from 12% to 6%. This measure runs until 31 December 2027. If you sell food products to Swedish consumers, make sure you update your VAT settings and prices in time so you file at the correct rate from April.
What happens if you are late?
Skatteverket is strict about timely and accurate filing. If you are late or make errors, you risk:
- Late filing penalty (förseningsavgift): a fixed penalty of SEK 500 per late return. With repeated late filing this can increase to SEK 1,000.
- Tax surcharge (skattetillägg): if you declare too little VAT, Skatteverket imposes a surcharge of generally 20% of the underdeclared amount.
- Interest (kostnadsränta): interest accrues on VAT paid late. The high cost interest rate equals the Riksbank’s reference rate plus 15 percentage points per year.
In short: late or incorrect filing in Sweden quickly becomes expensive. Accurate, timely filing prevents unnecessary penalties and interest.
Step-by-step plan: how to file your Swedish VAT return
- Determine whether you need a Swedish VAT number. Is your inventory in Sweden (FBA/warehouse)? Then registration is mandatory. Are you only selling remotely below the €10,000 threshold? Then OSS in the Netherlands suffices.
- Apply for your Swedish VAT number with Skatteverket. You register as a foreign business and receive a Swedish VAT number (format SE + 12 digits).
- Establish your filing frequency. Based on your turnover you become a monthly, quarterly, or annual filer.
- Keep your administration in order. Record the correct VAT rate (25%, 12%, 6% or 0%) for each transaction and retain your invoices and import documents.
- Submit your momsdeklaration via Skatteverket’s e-service. Offset your output VAT against your input tax and pay the balance on time.
- Don’t forget the periodisk sammanställning if you make intra-Community supplies.
- Monitor your deadlines and put them in your calendar, or automate the process to avoid penalties.
OSS or local return in Sweden?
- Choose OSS if you sell exclusively remotely from the Netherlands (or another EU country) to Swedish consumers and exceed the €10,000 threshold. You then declare all EU distance sales in one quarterly return via the Dutch Tax Authority. No Swedish VAT number needed.
- Choose (also) a local Swedish return as soon as you store inventory in Sweden. FBA sellers and businesses with a local warehouse cannot avoid a Swedish VAT number and periodic momsdeklaration. Often you need both OSS (for distance sales) and a local return (for local inventory flows).
Want to be certain which filing obligations apply to your situation, or would you like to hand over your Swedish VAT filing entirely? Our VAT specialist Joke is happy to help and will ensure your registration, returns and deadlines in Sweden are handled without a hitch.
