This guide is for e-commerce companies that sell online via web stores or at marketplaces.
VAT Standard rate
The standard VAT rate in Sweden in 2023 is 25%.
VAT Reduced rate
A reduced VAT rate of 12% applies to hotels, campgrounds, certain works of art, food, and restaurant services.
A special reduced rate of 6% applies to certain items. These include for example newspapers and books. Also, 6% applies to repairs to bicycles, shoes, and other leather goods, clothing, and household linen.
The zero rates apply to:
- Сertain production services (most often printing services) of periodicals produced by non-profit organizations;
- Prescription drugs are sold to hospitals or imported into the country for delivery.
Threshold
Since July, new rules have been in effect in Sweden, defining a threshold of €10,000.
Deductible VAT
You can deduct VAT payable or pay on the following transactions:
- Domestic supplies of goods or services and transactions treated as such;
- Intra-EU acquisitions of goods and transactions are treated as such;
- Importation of goods.
Registration procedure
In Sweden, there is online registration. It is necessary to fill out a questionnaire and send documents confirming the activity in Sweden. The application review period is usually 3 months.
Tax representative
For companies based outside the EU, the appointment of a tax representative is required.
VAT returns filing date
The following table will help you with the definition of filing declarations:
Filing period | Annual turnover | |
Quarterly | Annual turnover does not exceed SEK 40,000,000 | Between the 1st of the month after the return period and the 12th of the second month following the tax period. |
Monthly | Annual turnover does exceed SEK 40,000,000 | No later than of 26th of the month after the return period. |
The following table will help you with the definition of filing declarations:
VAT payment date
VAT must be paid simultaneously with the filing of the declaration.