VAT in Sweden made simple

Q: What is the VAT rate in Sweden?

Sweden has three VAT rates: Standard 25%, Reduced 1: 12%, and Reduced 2: 6%.

Q: How long does it take to get a VAT number in Sweden?

Once Skatteverket has received your application, it takes six to seven weeks on average to process your VAT registration.

I would highly recommend Simply VAT. The service is efficient and concise

John, Sweden

Sweden

Currency	Swedish Krona (SEK, kr)
Languages	Swedish, English
Largest Marketplace	Temu.com
Most Popular Product Category	Home Electronics
Tax Authority	Skatteverket / Tax Office
VAT Rates
	Standard – 25%
	Reduced 1 – 12%
	Reduced 2 – 6%

Latest Swedish VAT News

06 June 2025

GST relief for first-time home buyers on new homes valued up to $1.5 million

Canada’s new GST relief offers first-time home buyers a full rebate on the federal GST for newly built homes valued up to $1 million, with a partial rebate on homes up to $1.5 million. This move aims to make homeownership more affordable for eligible buyers.

06 June 2025

Prime Minister Carney will eliminate GST for first-time homebuyers

Canada is in a housing crisis – demand has gone up, supply has not kept pace, and prices are too high. The new government of Canada is taking immediate action to address this crisis.

Do I need to register for VAT in Sweden?

Whether you need a VAT number in Sweden depends on:

Where you’re based
Who your customers are (B2C or B2B)
What you’re selling (goods or services)
Where you’re selling it (on your website or an online marketplace)
And if you’re selling goods, where they are when they’re sold

If you need a quick answer, schedule a call with a member of our team. Tell them about your business and they’ll help you work out whether you need to register for anything.

Schedule a Call

My B2C business is based outside the EU

Whether you need to register for VAT in Sweden depends on where your goods are, and where you’re selling them.

Selling goods on your website

You have to register for VAT in any EU country where you’re storing goods. So, if you’re storing goods in Sweden, you’ll need to register there. If your goods are warehoused elsewhere in the EU and you’re shipping them to customers in Sweden, you have two options:

Which registration would be better for you will depend on your current situation and your business plans. Book a call with a member of our team if you’d like some advice.

Book a call

Importing goods to Sweden

Are your goods outside the EU when your customer buys them? You have three options:

Ship your goods to Sweden Delivered at Place (DAP)

An IOSS registration allows you to import goods with an intrinsic value of EUR 150 or less to customers all over the EU – not just Sweden.

If your average order from Sweden has an intrinsic value over EUR 150 registering for VAT might be more efficient.

You can also ship your goods to Sweden DAP. Shipping DAP puts the responsibility for Import fees, duties and VAT on your customer. We really only recommend doing this if you have one-off or infrequent high-value sales to Sweden. Shipping DAP is generally a worse experience for your customers. It increases cart abandonment and reduces repeat customers.

Not sure which is the best option? Talk to us about your business and we’ll help you work it out.

Book a call

Get shipments through Swedish customs fast with IOSS

IOSS gets your low value packages through EU customs and to your customers quickly. We can your IOSS number to you in as little as three working days. Start your registration now and start shipping to Sweden next week.

Get an IOSS number

Selling goods to Sweden on an online marketplace

Since 2021 online marketplaces like Amazon or eBay have been responsible for collecting and remitting the VAT on certain sales on their platforms.

Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU

The sale is B2C

The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less

Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in Canada. Your stock is in your warehouse in Edmonton, AB. Your customer in Sweden orders a 1000 SEK hat from you. Amazon charges your customer Swedish VAT and remits it to Skatteverket.

You’ll still need to register for VAT if your goods are stored in the EU (if you’re using Amazon FBA, for example).

If you’re shipping an order with an intrinsic value of more than EUR 150 to Sweden, you have two options:

Ship the order DAP

VAT for Amazon Pan-EU

We've helped thousands of Amazon sellers expand their businesses into Europe through Pan-EU FBA. We take care of VAT registrations and returns, so they can concentrate on getting more sales.

Get Pan-EU VAT sorted with us and enjoy the ecommerce industry’s favourite customer service.

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Selling Digital Services and Digital Goods to Sweden

For VAT purposes, the EU considered everything that’s not a physical object, a service. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in Sweden you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services just to make sure.

Book a Call

My B2C business is based in the EU

This information only applies if you’re not based in Sweden.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything. That depends, however, on where your goods are when your customer makes their purchase.

My Goods are in Sweden

Storing goods in Sweden creates a “taxable supply”. You’ll need to register for VAT in Sweden or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in Sweden

If you hold stock in the country where you’re based you can choose to either register for VAT in Sweden, or for OSS.

Storing goods in another country creates a VAT obligation. For example, if you store goods in France and sell them to Sweden, you have a VAT obligation in both countries. You can register for VAT in both countries or skip the individual registrations and just register for OSS.

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in Sweden
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Selling Services from the EU to Sweden

In the EU, anything that’s not a physical object is considered a service (for VAT purposes). It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS. You can do that through your local tax authority.

Need a quick answer? Take the EU VAT Quiz

Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take the Quiz

VAT on Sales to Swedish Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in Sweden, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to Sweden

If you’re based outside the EU and your customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to Sweden

Generally, B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to a business in Sweden from another EU country doesn’t necessarily require you to be VAT registered in Sweden. However, you do have to:

Be VAT registered where you’re based

Add the transaction to your EC Sales List

Verify your buyer’s VAT number on VIES

Get an international VAT expert in your corner

Whether you’ve started businesses in the EU or you’re making plans, we can help you make your VAT expenditure as efficient as possible.

Make sure you’re not paying VAT when you don’t have to with some expert advice.

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How do I register for VAT in Sweden?

If you’re not based in the EU and in a country without a mutual agreement with Sweden, you’ll need to be registered for VAT before your first sale. You'll also need to appoint a fiscal representative. When you register, you’ll be given a corporate identity number unless you already have one.

You’ll need to gather some documents for your application:

A copy of your business’ articles of association
A trade register extract from the country where your business is based
A VAT certificate showing you’re registered in the country where your business is based
The power of attorney granted to your fiscal representative
Proof that you need a registration – this could be invoices or a contract, for example
Proof of your Identity
Proof of your business’ address

You’ll also need documents to show that you, your company and every owner of your company don’t have any tax debt.

On average it takes six to seven weeks for registrations to be completed once everything’s been submitted.

VAT Essentials: Sweden

Get everything you need to know about VAT to get started selling in Sweden from our complete guide.

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Swedish VAT Returns

In Sweden, VAT returns are submitted monthly, quarterly or annually depending on your annual turnover. The standard for businesses with a turnover of up to 40 million SEK is quarterly, though you can opt for annual returns if your turnover is below 1 million SEK. Similarly, you can file monthly if your turnover hasn’t passed the 40 million SEK threshold. If your turnover is more than 40 million SEK a year you have to file monthly.

The filing deadlines in Sweden are dependent on your filing frequency:

Turnover (in a Swedish fiscal year)

Frequency

Filing Deadline

More than 40 million SEK

Monthly

The 26th of the month following the end of the reporting period (except December, when the deadline is the 27th)

Up to 40 million SEK

Monthly (Optional)

The 12th of the second month following the end of the reporting period (except January and August, when the deadline is the 17th)

Up to 1 million SEK

Annual (Optional)/ Quarterly

12th of the second month following the reporting period (except August, when the deadline is the 17th)

Intrastat Thresholds sweden

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. The threshold for filing an Intrastat report in Sweden is 15,000,000 SEK in arrivals and 4,500,000 SEK in dispatches.

Intrastat reports are really different to VAT returns. They’re transactional, reported by SKU and they require so much extra data - like weight, commodity codes and net sales value. You don't have to deal with the burden of compiling and filing them if you don’t want to. We can do it for you.

Intrastat Support

Swedish Invoice Requirements

Sweden requires invoices to be issued in Swedish, using Krona, though you can use Euro as an alternative. Otherwise, Swedish invoices follow the EU VAT Directive structure. They need to include:

The date (if the transaction date is different to the date the invoice was issued, include that too)
A unique invoice number (they need to be issued in order)
Your VAT number
The full name address of both you and your customer
A full description of the goods or services
The quantity and unit price, if they apply
Details of any discounts you may have applied
The net taxable value, and the gross amount of the invoice
The VAT rate you applied and the amount of VAT

Depending on the kind of transaction VAT invoices often require additional information or notation. For a complete list of invoice requirements, see Skatteverket’s website.

VAT Refunds Sweden

If your input VAT in Sweden is greater than your output VAT (the VAT you collect from your customers) then Skatteverket will automatically refund it to you – if you have a Swedish bank account.

You can send a written request to Skatteverket to refund the difference by check. They’ll only refund a maximum of 400,000 SEK per cheque and will send it to the address you have registered with them.

It’s possible to prevent automatic refunds by submitting a request to bring it forward as credit instead. We usually recommend doing this if you’re not a resident of Sweden, as you don’t need a Swedish bank account or have to deal with cheques.

You can get a refund into a non-Swedish bank account, but you have to submit a written request with very specific documents. The have to be notarised originals, on paper. Get the full details from our Swedish VAT guide.

Refunds when you’re not VAT registered in Sweden

If you’re not registered for VAT in Sweden, you can still get a VAT refund. How you do it depends on whether you’re based in the EU or not.

Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive. Once the claim has been processed, Skatteverket will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive Refunds in Sweden

You don’t need a fiscal representative to apply, and you can do so wherever you’re established.

You can only claim for a period of either three months or a year. If you’re claiming for a three-month period, the minimum amount you can claim is SEK 4,000. If you claim for the whole year, the minimum decreases to SEK 500. You have until the 30th of June the year following the refund period to make your claim. For example, the deadline to refund VAT paid in April 2024 is June 2025.

VAT refunds for non-EU companies are admin-intensive and can take a long time. If you’d like a refund but don’t want to spend time chasing it, we can handle it for you.

Get your refund started

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Sweden VAT FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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What is VAT called in Sweden?

In Swedish, VAT is called Mervärdesskatt (Moms).

What is the VAT rate in Sweden?

Sweden has three VAT rates:

Standard: 25%
Reduced 1: 12%
Reduced 2: 6%

Do I need a fiscal representative in Sweden?

Unless you’re based in a country with a mutual agreement with Sweden, you’ll need a fiscal representative to register for VAT if you’re based outside the EU.