This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
Web: Tax Agency
VAT Standard rate
VAT Reduced rate
Reduced VAT rate of 12% applies to bicycles, shoes and another leather goods, clothing and household linen.
A special reduced rate of 6% applies to certain items. These include for example newspapers and books.
The zero rate applies to (1) certain production services (most often printing services) of periodicals produced by non-profit organizations and (2) prescription drugs sold to hospitals or imported into the country for delivery.
Since July, new rules have been in effect in Sweden, defining a threshold of 10 thousand euros.
You can deduct VAT payable or paid on the following transactions:
- Domestic supplies of goods or services and transactions treated as such
- Intra-EU acquisitions of goods and transactions treated as such
- Importation of goods