Overview
Tax name: Mervärdesskatt (VAT)
Tax authority: Skatteverket (Swedish Tax Agency)
VAT Filing frequency: Monthly or Quarterly (based on your business turnover)
Registration
Required documents:
For EU-established businesses:
Certificate of Incorporation (showing legal representative and signatory rights)
VAT Certificate from your home country
Legal representative's ID/passport
Proof of your planned business activities (e.g. invoices, contracts, warehouse agreements, etc.)
For non-EU established businesses:
Same documents as EU businesses
You'll need to appoint a fiscal representative (mandatory)
Expected timeline: 6-8 weeks
Registration thresholds:
Swedish companies: SEK 30,000 annual turnover
Foreign companies: No threshold (immediate registration required)
Exception: EU businesses making B2C distance sales have an EU-wide threshold of EUR 10,000
Transfer of Service
Required documents:
Certificate of Incorporation (showing legal representative details)
Legal representative's passport/ID
Expected timeline: 2-4 weeks after we receive your complete documents
Online Credentials needed: No
Special considerations:
UK businesses must appoint a fiscal representative
Documents can be in English, German, Swedish, or most major European languages (Italian, Spanish, French, Dutch, Norwegian)
For all other languages, free translations are required
We recommend setting up our local Swedish partner as your special tax address to ensure you receive all communications
Filing Information
Filing deadline:
Monthly returns: 26th of the month after your reporting period
Quarterly returns: 12th of the second month after your reporting period
When deadlines fall on weekends/holidays, they move to the next business day
Payment deadline: Same as your filing deadline
Late filing penalties: SEK 625
Accepted payment methods:
From Swedish bank accounts: Use Bankgiro 5050-1055 with your OCR reference
From foreign bank accounts:
IBAN: SE56 8000 0890 1196 4624 0516
BIC/Swift: SWEDSESS (Swedbank AB)
Payment reference: Your organization number in XXXXXX-XXXX format
Additional Requirements
Intrastat reporting: Required when you exceed these thresholds:
Arrivals: SEK 15,000,000
Dispatches: SEK 12,000,000
Due by the 10th working day of the month following the reporting period
Fiscal representation:
EU businesses: Not required
Non-EU businesses (including UK): Required
Useful Resources
Skatteverket website: https://www.skatteverket.se/
Relevant legislation: Mervärdesskattelag (2023:200) | Sveriges riksdag
Swedish VAT rates:
25% - Standard rate
12% - Reduced rate (restaurants, hotels, food)
6% - Super-reduced rate (books, transport, cultural events)
Contact Skatteverket:
Phone: +46 8 564 851 60
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