VAT Guides

Swedish VAT for foreign businesses

Sweden is our specialism. These guides cover Swedish registration and representation, and the EU rules that decide whether you need them.

Before registering locally: check whether OSS covers you

The EU One Stop Shop lets a business declare VAT on cross-border sales to consumers in one quarterly return. It does not cover sales from stock held in another Member State, transfers of your own goods between Member States, or B2B supplies. The EUR 10,000 threshold only applies to businesses established in a single EU Member State; businesses established outside the EU have no threshold.

OSS/IOSS guide
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VAT registration in Sweden

When registration is required, when a VAT representative is mandatory, filing obligations and penalties.

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For other EU Member States we work through a network of local advisors built over a decade. If your business has obligations elsewhere in the EU, describe them when you contact us.

General guides

EU VAT Registration Thresholds

Domestic, €10,000 and zero thresholds — and which one applies to you

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OSS and IOSS — EU One Stop Shop

How to use the EU One Stop Shop for cross-border B2C sales

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Amazon FBA VAT in the EU

How FBA inventory placement drives your registration map

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SaaS and Digital Services VAT

B2B reverse charge, B2C destination taxation, OSS and location evidence

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EU VAT Registration FAQ

Do I need to register for VAT in each EU country separately?+
Not always. OSS lets a business declare VAT on cross-border sales to consumers in one return. It does not cover sales from stock held in another Member State, transfers of your own goods into that Member State, or B2B supplies, and a local registration is then required in each Member State concerned.
What is the EU VAT registration threshold?+
For cross-border sales of goods and certain services to consumers, the threshold is EUR 10,000 per year across the EU, under Art. 59c of Directive 2006/112/EC. It only applies to businesses established in a single Member State. Businesses established outside the EU have no threshold: they are liable from the first taxable sale.
Does a non-EU business need a fiscal representative in Sweden?+
Yes, if it is liable to pay Swedish VAT and is established outside the EU and outside Norway, Iceland, the Faroe Islands, Greenland and Åland. This includes UK businesses. The legal basis is Skatteförfarandelagen (2011:1244), 6 kap. 2 § and 3 §. Rules in other Member States differ; ask us about the country concerned.
Is a fiscal representative liable for my VAT?+
In Sweden, no. The representative files returns and represents the business before Skatteverket, but the business itself always remains liable to pay its VAT. Other Member States apply different rules, and in some the representative is jointly liable.
Can I use one VAT number for all 27 EU countries?+
No. Each Member State issues its own VAT number. OSS gives you one return for certain sales but does not replace local registrations where they are required.

Swedish VAT obligations to solve?

Registration, compliance and fiscal representation for foreign businesses, delivered directly or as a subcontractor to international VAT and accounting firms.

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