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VAT Registration Guide

VAT Registration in Sweden

Registration, fiscal representation and ongoing VAT compliance for foreign businesses in 2026, with the legal basis for each rule.

25%

Standard VAT rate

2 to 8 weeks

Registration time (Skatteverket)

Mandatory

VAT representative for most non-EU businesses

SEK

Currency

Sweden VAT overview

Swedish VAT (mervärdesskatt, "moms") is administered by Skatteverket, the Swedish Tax Agency. The standard rate is 25%. Reduced rates of 12% and 6% apply to specific goods and services.

From 1 April 2026 to 31 December 2027, food is temporarily taxed at 6% instead of 12%. Restaurant and catering services remain at 12%.

For businesses established outside the EU there is no registration threshold: if the business is liable to pay Swedish VAT, it must register from its first taxable transaction.

Legal basis: Mervärdesskattelagen (2023:200); Skatteförfarandelagen (2011:1244).

Who needs to register?

The first question is not whether you sell to Sweden, but whether you are the person liable to pay the Swedish VAT. Sweden applies the reverse charge widely: when a business not established in Sweden supplies goods or services to a VAT-registered buyer in Sweden, the buyer is in many cases liable for the VAT. In that case the foreign seller does not need to register at all. Establish liability first; registration and representation follow from it.

Legal basis: Mervärdesskattelagen (2023:200), 16 kap.

Non-EU businesses

No registration threshold. A business established outside the EU that is liable to pay Swedish VAT must register from its first taxable transaction and, unless an exemption applies, must appoint a VAT representative approved by Skatteverket. See "Fiscal representation in Sweden" below.

EU businesses selling to Swedish consumers

Distance sales of goods and certain services to consumers are taxed in Sweden once the EU-wide threshold of EUR 10,000 is exceeded. This threshold only applies to suppliers established in a single Member State. Above it, the VAT is declared through the EU One Stop Shop (OSS) or through a Swedish registration.

Legal basis: Directive 2006/112/EC, Art. 59c.

Goods stored in Sweden

Sales made from stock held in Sweden, including marketplace fulfilment warehouses, are domestic Swedish supplies and cannot be declared through OSS. Transferring your own goods from another Member State into Sweden is also a taxable intra-Community acquisition in Sweden. Both require a Swedish VAT registration.

Legal basis: Directive 2006/112/EC, Art. 17 and Art. 21.

Digital services to consumers

Telecommunications, broadcasting and electronically supplied services to Swedish consumers are taxed in Sweden. Non-EU providers can declare this VAT through the non-Union OSS scheme instead of registering in Sweden.

Legal basis: Directive 2006/112/EC, Art. 58 and Art. 358a to 369k.

Fiscal representation in Sweden

When is a VAT representative mandatory?

A taxable person not established in Sweden who is liable to pay Swedish VAT must be represented by a VAT representative (momsombud) approved by Skatteverket.

The obligation does not apply to businesses established in a country with which Sweden has an agreement on mutual assistance covering both the recovery of tax claims and the exchange of information. In practice this means:

EU Member States
Norway, Iceland, Denmark's Faroe Islands and Greenland, and Finland including Åland

A business established anywhere else must appoint a representative. This includes the United Kingdom: Skatteverket's position is that the EU-UK Trade and Cooperation Agreement does not meet the statutory test, so UK businesses liable to pay Swedish VAT need a representative.

The representation requirement does not apply to a non-EU business that uses the non-Union OSS scheme.

What does the representative do?

It must be established in Sweden.
It is approved by Skatteverket through a power of attorney (form SKV 5703) filed together with the VAT registration application.
It files the VAT returns and represents the business in all VAT matters with Skatteverket.
The accounting records supporting the returns must be available at the representative's office.

Is the representative liable for your VAT?

No. In Sweden the representative is not liable to pay the VAT of the business it represents. The business itself always remains liable for its Swedish VAT. There is no statutory requirement for a security deposit or bank guarantee at registration.

Legal basis: Skatteförfarandelagen (2011:1244), 6 kap. 2 § and 3 §; Directive 2006/112/EC, Art. 204; Skatteverket, Rättslig vägledning, "Ombud för beskattningsbar person som inte är etablerad inom landet".

How to register

Foreign businesses apply with form SKV 4632. Where a VAT representative is required, the power of attorney SKV 5703 is filed with the application. Skatteverket states a processing time of 2 to 8 weeks.

Once registered, the business receives a Swedish VAT number in the format SE + 10 digits + 01 (12 digits after "SE").

Filing requirements

VAT return (momsdeklaration)

Annual taxable turnover (excl. VAT)	Filing period	Deadline
Over SEK 40 million	Monthly	26th of the following month (27th for the November period, due in December)
SEK 40 million or less	Monthly or quarterly	12th of the second month after the period (17th in January and August)
SEK 1 million or less	Annual (option)	Depends on the business; confirm with Skatteverket

EC Sales List (periodisk sammanställning)

Required for intra-EU B2B supplies of goods and services. Goods are reported monthly, or quarterly where intra-EU supplies of goods do not exceed SEK 500,000 per quarter. Services are reported quarterly or monthly. Deadline: the 20th of the following month on paper, the 25th when filed electronically.

Legal basis: Skatteförfarandelagen (2011:1244), 35 kap.

Intrastat

Flow	Threshold
Arrivals	SEK 15,000,000
Dispatches	SEK 12,000,000

Intrastat is reported to Statistics Sweden (SCB), not to Skatteverket, by the 10th working day after the reference month.

Record keeping

Accounting records must be kept for 7 years. Skatteverket can reassess VAT for up to 6 years after the end of the tax year.

Legal basis: Bokföringslagen (1999:1078), 7 kap. 2 §; Skatteförfarandelagen (2011:1244), 66 kap. 27 §.

Key rules in Sweden

•VAT return (momsdeklaration), filed monthly, quarterly or annually

•EC Sales List (periodisk sammanställning) for intra-EU B2B supplies

•Intrastat to SCB above the SEK thresholds

•Mandatory VAT representative for most non-EU businesses liable to pay Swedish VAT

•Reverse charge for many B2B supplies by foreign sellers: check liability before registering

Penalties for non-compliance

Situation	Consequence
Late VAT return	Late filing fee (förseningsavgift) of SEK 625, raised to SEK 1,250 for repeated delays
Late EC Sales List	Late filing fee of SEK 1,250
Incorrect information in a return	Tax surcharge (skattetillägg) of 20% of the VAT that would have been lost; 2% or 5% where the error only concerns timing
Late payment	Interest (kostnadsränta) on the unpaid amount

Legal basis: Skatteförfarandelagen (2011:1244), 48 kap. (late filing fee), 49 kap. (tax surcharge), 65 kap. (interest).

Sweden VAT FAQ

What is the Swedish VAT rate?

The standard rate is 25%. Reduced rates of 12% and 6% apply to specific goods and services. Food is taxed at 6% from 1 April 2026 to 31 December 2027; restaurant and catering services remain at 12%.

Do foreign companies need a fiscal representative in Sweden?

Only if they are liable to pay Swedish VAT and are established outside the EU and outside Norway, Iceland, the Faroe Islands, Greenland and Åland. EU businesses never need one. UK businesses do. Non-EU businesses using only the non-Union OSS scheme do not. The legal basis is Skatteförfarandelagen (2011:1244), 6 kap. 2 § and 3 §.

How do I file a Swedish VAT return?

VAT returns are filed electronically through Skatteverket's e-services, either by the business itself or, where one is appointed, by its VAT representative. Payment is made to the business's tax account (skattekonto) by the same deadline.

Last reviewed: 29 September 2026. This guide is general information on Swedish and EU VAT law and is not advice on a specific situation.

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