Swedish VAT Registrations and Returns
In Sweden, VAT numbers always begin with the 'SE' prefix followed by twelve digits. Sweden has one of the highest standard VAT rates in the EU at 25%. Everything you need to stay compliant.
Sweden VAT news
Sweden VAT reference
Sweden VAT rates 2026
| Standard rate | 25.0% |
| Reduced rates | 12.0%, 6.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in Sweden?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 6.0% | Annex III §1 |
| Books (print) | 6.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 6.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 6.0% | Annex III §6 |
| Prescription medicines | 6.0% | Annex III §3 |
| Passenger transport | 6.0% | Annex III §5 |
| Hotel accommodation | 6.0% | Annex III §12 |
| Restaurant meals | 6.0% | Annex III §12a |
| Non-alcoholic drinks | 6.0% | Annex III §1 |
| Cinema admission | 6.0% | Annex III §7 |
When must I register for VAT in Sweden?
VAT filing in Sweden
- Default frequency Quarterly by default. Monthly required if annual turnover > SEK 40M (~€3.5M); annual scheme for very small businesses.
- Monthly deadline 26th day of the month following the period (turnover > SEK 40M; 27 December for November). Monthly filers up to SEK 40M: 12th of the 2nd month after (17th in January and August)
- Quarterly deadline 12th day of the 2nd month following the quarter
- EC Sales List Monthly when intra-EU supplies are made
- Annual return Not required
Sweden digital reporting roadmap
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B2G PEPPOL e-invoicing in force since 2019-04-01All central-government invoices must be received via PEPPOL.
OSS in Sweden
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Skatteverket before relying on these details.
Is VAT registration required in Sweden?
Whether you need VAT (MOMS) registration in Sweden depends on your business location, the nature of your products, and whether you sell to Swedish consumers or businesses.
What non-established sellers actually need to know
Per Skatteverket (the Swedish Tax Agency), there is no minimum turnover threshold for a foreign business not established in Sweden — registration is required before your first taxable transaction.
No threshold for non-established sellers
If your business is not established in Sweden and carries out a taxable transaction there, registration is required from the first sale — there is no minimum turnover exemption. (The SEK 120,000 exemption only applies to businesses established in Sweden.)
Non-EU businesses need a VAT representative
Businesses established outside the EU must appoint a VAT representative established in Sweden, approved by Skatteverket, to handle registration and filing. This is optional for businesses established in the EU or a Nordic country.
One form, one office
Foreign businesses apply using form SKV 4632 ("Tax application — limited tax liability in Sweden"), sent to Skatteverket's Utlandsskattekontoret (foreign tax office) in Malmö, or via the online foreign-company registration service.
Filing frequency depends on turnover
Reporting is quarterly for annual sales up to SEK 1 million (or you may elect monthly), and mandatory monthly once annual sales pass SEK 40 million.
Source: Skatteverket (the Swedish Tax Agency), guidance for non-Swedish businesses registering a business in Sweden.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Sweden depend on where your goods are held and whether your customers are Swedish consumers or VAT-registered businesses.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Sweden, you must register for VAT there. When selling goods stored in another country to customers in Sweden, you have two pathways to compliance.
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Importing goods to Sweden
If products are shipped from outside the EU at time of purchase, you have three compliant methods:
Get registered for IOSS, fast
Ready to start selling to Sweden customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Sweden. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Sweden while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Sweden
In Sweden, digital services — eBooks, streaming, online courses, and software downloads — are subject to Swedish MOMS. Non-EU sellers can register via the OSS scheme.
To sell digital services to Sweden customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Sweden, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Sweden
Holding inventory in Sweden creates a VAT obligation. You must either register there or use OSS.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Sweden, IOSS registration, or Delivered at Place (DAP). For services, register for OSS with your home tax authority.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the quiz →
VAT on sales to Swedish businesses
When selling B2B in Sweden, your VAT-registered Swedish customer handles VAT via reverse charge. You may still need to register if you hold stock there.
Based outside the EU, selling B2B
If your Sweden customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Sweden invoicing and reporting requirements.
2026 Sweden VAT Rates by Product Category
Official VAT rates in Sweden verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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