Sweden
This guide is for e-commerce companies that sell online via web stores or at marketplaces.
Provinces
Goods
Provinces
Goods
Digital services
About
Goods
About
Goods
About
Digital services
About
Digital services
Goods
Digital services
Goods
Digital services
VAT Standard rate
The standard VAT rate in Sweden in 2024 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.
VAT Standard rate
The standard VAT rate in Sweden in 2024 is 25%.
VAT Standard rate
25%
VAT Reduced rate
12%, 6%, 0%
Thresholds
€10,000
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
If the taxable amount does not exceeds 40 million SEK for the tax year, the reporting interval is set to quarter. Alternatively, if the taxable amount surpasses 40 million SEK, the reporting period becomes one month.VAT payment date
The quarterly VAT report needs to be filed by the 12th day of the second month following the conclusion of the reporting period. If the reporting period is a calendar month, the declaration needs to be submitted on the 26th day of the month following the reporting period.E-invoicing in Sweden
On April 1, 2019, the Act on electronic invoicing in public procurement came into force in Sweden. The Law requires government suppliers to send electronic invoices for all government purchasing (B2G) transactions after April 1, 2019. As of April 1, 2019, the Peppol system is actively used in Sweden for e-invoicing. This system allows linked government organizations and economic operators to communicate with each other. E-invoices do not require an electronic signature and have a 7-year archiving period. In February 2023, the Swedish government was suggested to introduce mandatory electronic invoicing in B2B and G2B. There is no specific timeline for the introduction of mandatory e-invoicing for B2B and G2B.Threshold
New rules have been in effect in Sweden, defining a threshold of €10,000.Pieces of evidence
It is very important to correctly determine the location of the Customer. If two of the items below are for Sweden, then the shipments are for Sweden:- Customer’s permanent address;
- billing address, including the country;
- telephone number, including the country dialing code;
- Internet Protocol (IP) address;
- The location of the customer’s fixed landline through which the service is supplied to him;
- Other commercially relevant information.
E-services list
The legislation of the European Union means by the term digital product any product that is stored, delivered, and used in electronic format. The client can receive these goods or services by e-mail, download them from the Internet or use them directly on the website. These products include:- Electronic books, images, movies, and videos, whether buying a copy from Shopify or using a service (for example Amazon Prime). Such products are increasingly referred to as “Audio, visual or audiovisual products”;
- Downloadable and streaming music, whether buying an MP3 or using music services;
- Cloud-based software and as-a-Service products (SaaS, PaaS, IaaS);
- Websites, site hosting services, and Internet service providers;
- Online ads and affiliate marketing.
Registration procedure
Taxable persons registered shall register via the Tax portal (“Skatteverket”) using an online form. Information required for registration: Taxable persons based outside the European Union (non-Union scheme):- Basic information about the company: Company’s name, a trading name of the company (If applicable), contact information: full postal address, email address and website of the taxable person, name and phone number of the contact person;
- National tax number (If applicable);
- Country in which the taxable person has his place of business;
- International bank account number (IBAN) or OBAN number and BIC;
- An electronic declaration that the taxable person is not registered for VAT within the Union;
- Date of commencement of using the scheme.
A taxable person established in Sweden (Union scheme)
Basic information about the company:- Company’s name;
- The trading name of the company is different from the company name.
- Full postal address;
- The e-mail address;
- Website of the taxable person;
- Name and phone number of the contact person;
- Tax identification number in Sweden;
- Full postal address of fixed establishment(s) situated in other Member States of the European Community;
- Value-added tax identification number issued to the taxable person by any Member State of the European Community where the taxable person is not established;
- Value-added tax identification number issued by any Member State of the European Community where the taxable person’s fixed establishment is located, or tax reference number in the absence thereof;
- Country where the taxable person is established if established outside the territory of the European Community;
- Date of commencement of using the scheme;
- International bank account number and BIC.
Keeping records
10 years.Filling VAT returns
EU VAT returns are due quarterly. Deadline: 20 days after the end of the quarter.- Q1: 20 April;
- Q2: 20 July;
- Q3: 20 October;
- Q4:20 January.
VAT payment date
Best way to make payment along with filing the declaration before the deadline.E-invoicing in Sweden
On April 1, 2019, the Act on electronic invoicing in public procurement came into force in Sweden. The Law requires government suppliers to send electronic invoices for all government purchasing (B2G) transactions after April 1, 2019. As of April 1, 2019, the Peppol system is actively used in Sweden for e-invoicing. This system allows linked government organizations and economic operators to communicate with each other. E-invoices do not require an electronic signature and have a 7-year archiving period. In February 2023, the Swedish government was suggested to introduce mandatory electronic invoicing in B2B and G2B. There is no specific timeline for the introduction of mandatory e-invoicing for B2B and G2B.
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