What is the Swedish VAT rate?

Sweden has a standard VAT (moms) rate of 25%, a reduced rate of 12% (food, hotels), and a 6% rate (books, public transport, culture).

Do foreign companies need a fiscal representative in Sweden?

No. Unlike France, Sweden does not require a fiscal representative. Non-EU companies can register directly with Skatteverket or appoint a tax agent.

How do I file a Swedish VAT return?

Swedish VAT returns (Momsdeklaration) are filed electronically via Skatteverket's e-service. Frequency depends on turnover — monthly for large businesses, quarterly or annually for smaller ones.

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VAT Registration Guide

VAT Registration in Sweden

Everything you need to know about Sweden VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

25%

Standard VAT Rate

2–4 weeks

Registration Time

Optional

Fiscal Rep (non-EU)

SEK

Currency

Sweden VAT Overview

Sweden administers VAT through the Skatteverket. The standard rate is 25%, with reduced rates of 12%, 6%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies

Must register from the first taxable supply in Sweden. No threshold. Fiscal representative is not legally required but recommended.

EU companies — B2C distance sales

Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.

Amazon FBA sellers

If goods are stored in Sweden warehouses, local VAT registration is required immediately — no threshold.

SaaS & digital service providers

Selling B2C to Sweden customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Sweden

Not mandatory for EU companies. Non-EU companies can register directly or appoint a tax agent.

Filing Requirements

Filing Frequency

→Monthly

→Quarterly

→Annual (small businesses)

Intrastat Thresholds

Arrivals€15,000,000

Dispatches€4,500,000

VAT Number Format

SE + 12 digits (e.g. SE123456789001)

Key Rules in Sweden

•Momsdeklaration (VAT return)

•Periodisk sammanställning (EC Sales List)

•High Intrastat threshold vs France

•No fiscal rep requirement

•25% standard rate — highest in EU

Penalties for Non-Compliance

Late Filing

1–5% tiered by delay

Late Payment

Skattetillägg up to 40%

FAQ — Sweden VAT

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