VAT Returns – Sweden

Sweden

VAT Name :
Mervardesskatt (MOMS)

VAT Number Format :
123456789012 (12 digits)

VAT Information Offices :
Skatterverket Solna, Strandvag 22, 171 94 Solna

RATES

RateTypeWhich goods or services
25%StandardAll other taxable goods and services
12%ReducedSome foodstuffs; Non alcoholic drinks; Takeaway food; Minor repairs to bicycles; Shoes and leather goods; Clothing and household linen; Hotel accommodation; Restaurant and catering services; Some works of art, collectors items and antiques
6%ReducedReduced e books; Domestic passenger transport; ; Books, newspapers and periodicals; Admission to cultural events (excl cinema); Writers and composers; Admission to sports events; Use of sports facilities
0%ZeroMedicines (prescriptions or hospitals); Intra-EU and international passenger transport; Printing services for non profit organisations

EXEMPTIONS

  • Letting of immovable property
  • Letting of residential property (excluding short term letting)
  • Letting of commercial property (subject to certain exclusions)
  • Financial services
  • Healthcare
  • Education
  • Supply of land
  • Option to tax can apply in certain cases to only leasing and letting of immovable property

THRESHOLDS

Registration Threshold : EUR 30.520 (SEK 300.000) only applies to supplies of works of art.
Annual turnover up to EUR 3.052 does not require registration – subject to exceptions
Distance Selling Threshold : SEK 320.000
Dispatches : SEK 4.500.000
Arrivals : SEK 9.000.000
Intra-Community Acquisition Threshold : SEK 90.000
VAT Free Shopping for Tourists : SEK 200

PENALTIES

Late Filing of EC Sales : fines up to SEK 1.000 can be impsoed
Late Filing of Intrastat : minor fines

Other :
– Penalties may apply in cases of tax fraud, evasion, etc.

DEADLINES

Assessment Period : 6 years (in cases of incorrect refunds, 5 years from the year in which the refund was made)
Standard Tax Period : Monthly
Quarterly for annual turnover

Electronic filing – return submitted by 1st to 12th day following reporting period
Larger business – 26th day following reporting period
ESL filing – normally monthly; electronic; submitted by 25th day following reporting period
ESL filing – normally monthly; paper; submitted by 20th day following reporting period
Intrastat filing – 10th working day following reporting period